Helox, Inc. manufactures a product that passes through two production processes. A quantity schedule for a recent month for the first process follows: Units to be accounted for: Work in process, May 1 (all materials, 40% conversion cost added last month) Started into production Total units Quantity Schedule 28,500 205,500 234,000 Equivalent Units (EU) Materials Conversion Units accounted for as follows: Transferred to the next process 222,300 222,300 222,300 Work in process, May 31 (all materials, 60% conversion cost added this month) 11,700 Total units 234,000 11,700 234,000 7,020 229,320 Costs In the beginning work-in-process Inventory of the first processing department were materials, $5,700, and conversion cost, $19,300. Costs added during the month were materials, $90,000, and conversion cost, $460,150. 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 Reconciliation Equivalent Units (EU) Total Cost Materials Conversion Cost accounted for as follows: Transferred to the next process Work in process, May 31: Materials Conversion Total work in process Total units 0 $ 0 0