Blue Ribbon Flour Company manufactures flour by a series of three processes, beginning in the Milling Department. From the Milling Department, the materials pass through the Sifting and Packaging departments, emerging as packaged refined flour.

The balance in the account Work in ProcessSifting Department was as follows on May 1:

Work in ProcessSifting Department (1,500 units, 75% completed)$3,400

The following costs were charged to Work in ProcessSifting Department during May:

Direct materials transferred from Milling Department: 18,300 units$32,600Direct labor14,560Factory overhead7,490

During May, 18,000 units of flour were completed and transferred to finished goods. Work in ProcessSifting Department on May 31 was 1,800 units, 75% completed.

Prepare a cost of production report for the Sifting Department for May, using the FIFO method. Assume that direct materials are placed in process during production.