Roberts Corporation uses a process cost system. The records for the month of May show the following information:

Required:
Prepare a cost of production summary for eachdepartment.

Production Report Units in process, May 1 Started during the month .r.. . Rece iv ed from prior department Finished and transferred Finished and on hand.. Units in process, May 31 Stage of completion Cutting Grinding 10,000 5,000 . . .. .. .. 20,000 15,000 15,000 5,000 5,000 1/5 10,000 15,000 1/3 Production Costs Work in process, May 1 Costs in Cutting:.... $50,000 Materials Labor.... Factory overhead..*. .. $5,000 6,450 3,550 Production Costs Cost in Grinding Materials Labor Factory overhead 5,000 5,500 3,500 . Costs incurred during the month: Materials Labor Factory overhead .e. 37,000 40,000 45,000 44,000 Total $147,000 $185,000