Clarke Manufacturing produces denim jeans in two departments, cutting and finishing. In the cutting department, the materials are added at the beginning of the process and conversion costs are added uniformly during the process. In the finishing department, materials are added once the jeans have passed through the mid-way point of the process and conversion costs are added uniformly throughout the process.

The following are costs relating to the finishing department for the month of May: Work-in-Process, May 1, 20XX (2,000 units, 80% complete):

Materials 12000

Conversion costs 5750

Transferred-in Costs 56000

Costs added during May (12,000 units):

Materials 72000

Conversion costs 37850

Transferred-in costs 334550

Work-in-Process, May 31, 20XX 3000 units, 30% completed

The company uses the weighted-average method of process costing. Prepare a complete production report comprising the five steps of process costing. (Calculate per unit costs to four decimal places)