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 Units accounted for as follows: Transferred to the next process Work in process, May 31 (all materials, 60% conversion cost added this month) Total units Quantity Schedule 25,500 196,500 222,000 210,900 Equivalent Units (EU) Materials Conversion 210,900 11,100 11,100 222,000 222,000 210,900 6,660 217,560 Costs in the beginning work-in-process inventory of the first processing department were materials, $5,100, and conversion cost, $17,500. Costs added during the month were materials, $78,000, and conversion cost, $424,930. 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 Cost accounted for as follows: Transferred to the next process Work in process, May 31: Materials Conversion Total work in process Total units Total Cost $ 2 TREENI 0 0 CHITEC 2 Equivalent Units (EU) Conversion Materials 0 Condic 0