Builder Products, Incorporated, uses the weighted$-$average method of process costing. It

manufactures a caulking compound that goes through three processing stages prior to completion.

Information on work in the first department, Cooking, is given below for May:

Production data:

Pounds in process, May $1$; materials $100\%$ complete; conversion

$90\%$ complete $80,000$

Pounds started into production during May $450,000$

Pounds completed and transferred out

Pounds in process, May $31$ ; materials $60\%$ complete; conversion

$40\%$ complete $40,000$

Cost data:

Work in process inventory, May $1$:

Materials cost $$116,900$

Conversion cost $$35,800$

Cost added during May:

Materials cost $$607,840$

Conversion cost $$196,960$