Weighted average cost of production report Blossomwood Company manufactures plant food and other garden products. The first process center in the production of plant food is Blending. During May the company transferred 4,000 units of product from Blending to the next process center. Beginning work in process consisted of 2,000 units with all materials and half complete in terms of conversion. The ending work in process inventory had 4,000 units with all materials and Vi converted.

Costs associated with beginning work in process include $7,700 for material, $2,580 for direct labor, and $1,380 for manufacturing overhead. Current period costs in the Blending process center are $24,300 for material, $9,920 for labor, and $6,120 for overhead. The company uses the weighted average inventory method.

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REQUIRED Prepare the May cost of production report in good form for the Blending process center.