Builder Products, Inc. manufactures a caulking compound that goes through three processing stages prior to completion. Information on work in the first department, cooking, is given below for May:

Production data:
Units in process, May 1: 100% complete as to materials and 80% complete as to labour and overhead		16,300
Units started into production during May		123,000
Units completed and transferred out		113,000
Units in process, May 31: 60% complete as to materials and 20% complete as to labour and overhead		?
Cost data:
Work-in-process inventory, May 1:
Materials cost	$	2,650
Labour cost		3,440
Overhead cost		7,300
Cost added during May:
Materials cost		186,000
Labour cost		34,400
Overhead cost		85,600

Materials are added at several stages during the cooking process, whereas labour and overhead costs are incurred uniformly. The company uses the weighted average cost method. The company combines labour and overhead into a single cost categoryconversion cost.

Required: Prepare a production report for the cooking department for May. Use the following three steps in preparing your report:

1. Prepare a quantity schedule and a computation of equivalent units. Quantity Schedule Units to be accounted for: Work in process, May 1 Started into production Total units 0 Equivalent Units (EU) Materials Labour Overhead Units Units accounted for as follows: Transferred out Work in process, May 31 Total units and equivalent units of production 0 0 0 0 2. Compute the costs per equivalent unit for the month. (Round your answers to 3 decimal places.) Materials Labour Overhead Costs per equivalent unit 3. Using the data from parts (1) and (2), prepare a cost reconciliation. (Round "Cost per equivalent unit" to 3 decimal places and the rest to the nearest dollar amount.) Note: There is difference of "$69" in both the values due to rounding and we feel a note which reads: "Due to rounding, your "Cost accounted for" may not be equal to "Cost to account for". Equivalent Units (EU) Materials Labour Overhead Total Cost Cost accounted for as follows: Work in process, May 31: Total work in process 0 Total cost $ 0 4. Prepare a production report for the cooking department for May. Assuming the company uses the FIFO method. Follow parts (1) to (3). (Leave no cells blank, enter "O" wherever required. Round "Cost per equivalent unit" to 3 decimal places and the rest to the nearest dollar amount.) Quantity Schedule and Equivalent Units Quantity Schedule Units to be accounted for: Total units 0 Equivalent Units (EU) Materials Labour Overhead Units Units accounted for as follows: Total units and equivalent units of production 0 0 0 0 Cost per Equivalent Unit Materials Labour Overhead Costs per equivalent unit Cost Reconciliation Note: There is difference of "$69" in both the values due to rounding and we feel a note which reads: "Due to rounding, your "Cost accounted for" may not be equal to "Cost to account for Equivalent Units (EU) Materials Labour Overhead Total Cost $ 13,390 Cost accounted for as follows: Prior period cost in Work in Process, May 1 Cost incurred during May: To complete units in Work in Process, May 1 Total 0 To partially complete units in Work in Process, May 31 Total 0 Total cost $ 1914 13,390 13,390 Cost transferred out, May 31 $