Gamma, Inc. manufactures a product that passes through two production processes. A quantity schedule for a recent month for the first process follows:

$\backslash$table$[[,\backslash$table$[[$Quantity$],[$Schedule$]]],[$Units to be accounted for:,$],[$Work in process, May $1(70\%$ materials, $60\%,76,000],[$conversion cost added last month$),268,000],[$Started into production,$344,{000}_{?}$