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 materiais, 58.124 , and conversion cost, $18,000 Costs added during the month were matenals, $75,372, and conversion cost, $426,780. Required: Complete the following cost feconcilation for the first process: (Round intermediote calculations to 3 decimal ploces and final onswers to the nearest dollar amount.) 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 reconcilation for the first process (Round intermediate colculations to 3 decimal places and final onswers to the nearest dollar amount.)