Please complete part 4. Especially the materials and conversion part.

The Wire One Company manufactures high-quality coated electrical wire in two departments, Weaving and Coating. Materials are introduced at various points during work in the Weaving Department. After the weaving is completed, the materials are transferred into the Coating Department, where specialty plastic coating is applied. Selected data relating to the Weaving Department during May are given below: 106,500 424,000 ? 66,000 Production data: Kilograms in process, May 1 (materials 100% complete; conversion 80% complete) Kilograms started into production during May Kilograms completed and transferred to Coating Kilograms in process, May 31 (materials 65% complete; conversion 30% complete) Cost data: Work in process inventory, May 1: Materials cost Conversion cost Cost added during May: Materials cost Conversion cost $ 80,940 $123,540 $715,678 $457,620 The company uses the weighted average method. Required: 1. Compute the equivalent units of production. Answer is complete and correct. Materials 507,400 Conversion 484,300 Equivalent units of production 4. Prepare a cost reconciliation between the costs determined in (3) above and the cost of beginning inventory and costs added during the period. (Round intermediate calculations to 2 decimal places, and final answers to the nearest whole dollar.) * Answer is complete but not entirely correct. Cost Reconciliation Costs to be accounted for: Cost of beginning work in process inventory $ 204,480 Costs added to production during the period 1,173,298 Total cost $ 1,377,778 Costs accounted for as follows: Transferred to the Coating Department $ 1,286,665 Work in process, May 31 Materials 796,618 X Conversion 581,160 % Total ending Work in process 1,377,778 Total cost $ 2,664,443