1. The inventory at May 1 and the costs charged to Work in Process-Department B during May for Stells Company are as follows: B F D F Daring May, all direct materials are transferred from Department A: the units in process at May I were completed; and, of the 55,000 units entering the depurtment, all were completed except 6,000 witse which were 70% completed. Inventories are costed by the first-in, first-out method. Prepare a cost of production report for May