The first production department of Stone Incorporated reports the following for April.

Units Direct Materials Conversion

Percent Complete Percent Complete

Beginning work in process inventory $75,00060\%40\%$

Units started this period $397,000$

Completed and transferred out $375,000$

Ending work in process inventory $97,00080\%30\%$

Exercise $16-11$A $($Algo$)$ FIFO: Costs assigned to output LO C$2$

The production department had the cost information below.

Beginning work in process inventory

Direct materials $ $180,260$

Conversion $48,036$ $ $228,296$

Costs added this period

Direct materials $1,222,800$

Conversion $800,5742,023,374$

Total costs to account for $ $2,251,670$