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

Quantity

ScheduleUnits to be accounted for:Work in process, April 1 (60% materials, 75% conversion cost added last month)20,000Started into production180,000Total units200,000

Equivalent Units (EU)MaterialsConversionUnits accounted for as follows:Transferred to the next process190,000190,000190,000Work in process, May 31 (all materials, 60% conversion cost added this month)10,00010,0006,000Total units200,000200,000196,000

Costs in the beginning work-in-process inventory of the first processing department were materials, $4,000, and conversion cost, $14,200. Costs added during the month were materials, $56,000, and conversion cost, $360,360.

Required:

Complete the following cost reconciliation for the first process:(Do not round intermediate calculations. Round your answers to the nearest dollar amount.)