Easy Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company$$s first processing department for a recent month.

Work in process, beginning:

Units in process $1,200$

Percent complete with respect to materials $90\%$

Percent complete with respect to conversion $10\%$

Costs in the beginning inventory:

Materials cost $ $1,878$

Conversion cost $ $1,470$

Units started into production during the month $24,200$

Units completed and transferred out $24,300$

Costs added to production during the month:

Materials cost $ $71,621$

Conversion cost $ $543,248$

Work in process, ending:

Units in process $1,100$

Percent complete with respect to materials $70\%$

Percent complete with respect to conversion $70\%$