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) 20,500 Started into production 181, 500 Total units 202, 000 Equivalent Units (EU) Materials Conversion Units accounted for as follows: Transferred to the next process 191,900 191,900 191,900 Work in process, May 31 (all materials, 60% conversion cost added this month) 10, 100 10, 100 6,060 Total units 202, 000 202,000 197,960 Costs in the beginning work-in-process inventory of the first processing department were materials, $4,100, and conversion cost, $14,500. Costs added during the month were materials, $58,000, and conversion cost, $366,230. 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.)