Shiloh Chemicals, Inc., which manufactures products on a continuous basis, had 800 units in process in Dept. 1, one-half completed, at the beginning of May. The costs in April for processing these units were as follows: materials, $1,200; labor, $900; and factory overhead, $1,000. During May, Dept. 1 finished and transferred 10,000 units to Dept. 2 and had 400 units in process at the end of May, one-half completed. Dept. 2 had 200 units in process at the beginning of the month, one half completed. April costs for these units were as follows: cost transferred from Dept. 1, $1,550; materials, $200; labor, $175; and factory overhead, $225. During May, Dept. 2 completed 9,000 units and had 1,200 units in process at the end of the period, two-thirds completed. Production costs incurred by the two departments during May were as follows

	Dept. 1	Dept. 2
Materials	29,400	19,400
Labor	22,050	16,975
Factory overhead	24,500	21,825

Required:

Prepare a cost of production summary for each department.