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)		22,500
Started into production		187,500
Total units		210,000

			Equivalent Units (EU)
				Materials		Conversion
Units accounted for as follows:
Transferred to the next process		199,500		199,500		199,500
Work in process, May 31 (all materials, 60% conversion cost added this month)		10,500		10,500		6,300
Total units		210,000		210,000		205,800

Costs in the beginning work-in-process inventory of the first processing department were materials, $4,500, and conversion cost, $15,700. Costs added during the month were materials, $66,000, and conversion cost, $389,710.

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 Total Cost Equivalent Units (EU) 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 S 0 0