Reston Manufacturing Corporation produces a cosmetic product in three consecutive processes. The costs of Department | for May 2016 were as  follows:

Department | handled the following units during May:

On average, the May | units were 30% complete. The May 31 units were 60% complete. Materials are added at the beginning of the process, and conversion costs occur evenly throughout the process in Department 1. Reston uses the weighted average method for process costing.
Required 

Prepare the product cost report for Department 1 for May.

Transcribed Image Text:

Cost of beginning inventory Direct material.. Conversion costs Costs added in Department 1: Direct material... Direct labor... Manufacturing overhead. $ 9,800 16,590 $295,400 298,550 203,130 797,080