Delilah Incorporated manufactures quality hair care products. The ingredients are combined in the mixing department and put into 100ml containers in the packaging department. The following information pertains to the mixing department for the month of May 2017: Units Work-in-Process (1 May: 100 % complete materials; 75% conversion) Completed and transferred out Work-in-Process (31 May: 100 % complete materials; 50% conversion) The costs in work in process at 1 May in the mixing department were as follows: Beginning WIP: Materials Direct labour Manufacturing overhead The costs added by the mixing department during the month of May were as follows: Required: 5.1 Materials Direct labour Manufacturing overhead R15 000 R20 000 R17 600 10 000 52 000 8.000 R90 000 R12 000 R100 000 Prepare a production report for the month of May using the FIFO method. Keep all decimals in the calculation of unit costs. (15)