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: $($Do not round intermediate calculations. Round your answers to the

nearest dollar amount.$)$