Britten Company manufactures room air conditioners. The company uses a process cost systerm to accumulate production costs and allocate them to finished goods and work in process inventory. For the month of May of the current year, the company started with 1,500 units in work in process inventory and started on 3,500 additional units during the month. At the end of May, there were 600 units that remained uncompleted. During the month of May, the company incurred direct materials cost of $364,000 and direct labor cost orsi 36,000. Manufacturing overhead is applied to production at a predetermined rate of80% tof S86,000 and conversion costs of $102,000. The production process involves adding materials at various stages during the manufacturing process. Conversion costs are added uniformly during the production process. The beginning work in process inventory was 75% complete as to direct materials and 60% complete as to conversion costs. The ending work in process was 60% complete as to direct materials and 45% complete as to conversion costs. The company uses a FIFO cost flow assumption in assigning costs to production and preparing its internal management reports. REQUIRED: Prepare a cost of production report for Britten Company for the month of May using the attached schedules. Round your computations for costs per equivalent unit to five decimal places. Round all dollar amounts to the nearest whole dollar