GreenGarden Foods processes and cans organic vegetables. The company uses process costing to track costs in its canning department. In May, the canning department had the following costs and production data:

• Beginning work in process inventory: $15,000
• Costs added during May: $100,000
• Ending work in process inventory: $10,000
• Units completed and transferred out: 5,000 units

Compute the cost per equivalent unit using the weighted average method. Prepare a cost reconciliation report for the canning department for the month of May.