2. ShavinInc. uses a process costing system to account for the manufacture of a select fuel product. The following information is available for the Mixing Department for month of May 2013: Beginning WIP Stage of Completion Costs in beginning inventory Started during May Completed and transferred out during May Cost added during May Ending WIP Stage of completion 7000 units 100% DM 60% conversion DM $ 11550 Conversion costs $ 12450 14000 units 19000 units DM $28000 Conversion costs $53550 2000 units 100% to materials 25% to conversion Required: Prepare a production cost for Mixing Department for May, assuming Shavin Inc. uses the FIFO method