Gamma, Inc manufactures a product that passes through two production processes. A quantity schedule for a recent month for the first process follows: Costs in the beginning work-in-process inventory of the first processing department were materials, $8,124, and conversion cost, $18,000. Costs added during the month were materials, $75,372, and conversion cost, $426,780. Required: Complete the following cost reconciliation for the first process: (Round intermediate calculations to 3 decimal places and final onswers to the nearest dollar omount)