Helox, Inc. manufactures a product that passes through two production processes. A quantity schedule for a recent month for the first process follows: Quantity Schedule Units to be accounted for: Work in process, May 1 (all materials, 40% conversion cost added last month) 21,000 Started into production 183,000 Total units 204,000 Equivalent Units (EU) Materials Conversion Units accounted for as follows: Transferred to the next process 193,800 Work in process, May 31 (all materials, 60% conversion cost added this month) Total units 193,800 10,200 10,200 204,000 204,000 193,800 6,120 199,920 Costs in the beginning work-in-process inventory of the first processing department were materials, $4,200, and conversion cost, $14,800. Costs added during the month were materials, $60,000, and conversion cost, $372,100. Required: Complete the following cost reconciliation for the first process: (Round Intermediate calculations to 3 decimal places and final answers to the nearest dollar amount.) Cost accounted for as follows: Transferred to the next process Work in process, May 31: Materials Conversion Total work in process Total units Cost Reconciliation Equivalent Units (EU) Total Cost Materials Conversion