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Stem Games manufactures playing cards. It has three departments: Printing, Cutting & Collating, and Wrapping. Transferred$-$in costs are considered materials costs. The following information is available for the Wrapping department for the month of October:

Physical

Units

Beginning work in process $290,000$

$(100\%$ complete for materials, $80\%$ complete for conversion$)$

Decks transferred in $3,360,000$

Decks completed and transferred to Finished Goods Inventory $3,300,000$

Ending Work in Process $?$

$(100\%$ complete for materials, $45\%$ complete for conversion

Costs:

Beginning work in process:

Direct materials $ $228,000$

Conversion cost $ $23,800$

Costs transferred in $ $2,082,600$

October costs:

Direct materials $ $25,400$

Conversion costs $ $1,704,950$

Required:

$1.$ Reconcile the total Cost to Account for the process.

$2.$ Prepare a statement of total cost accounted for the process.