CA The inventory at May 1 and the costs charged to Work in Process--Department B during May for Star Company are as follows: 78,300 292,400 107,100 During May, all direct materials are transferred from Department A, the units in process at May 1 were completed, and of the 43,500 units entering the department, all were completed except 9,000 units which were two-thirds completed. Inventories are costed by the first-in, first-out method Prepare a cost of production report for May