information for the Nichols Manufacturing Company for the month of may is as follows

03108 9018 Information for the Nichols Manufscturing Company for the month of May is as follows Cost of Inventory at process, May 1 Beginning work in process: Units, 80o Direct materials, 100% complete Conversion costs, 70% complete s5,010 Units started in May, 14,000 Ending work in process inventory: Direct materials crocess Units, 1,500 Direct materials, 100% complete Conversion costs, 30% complete Direct materials costs, $57,400 Direct labor costs, $20,049 Factory overhead costs, $30,073 Prepare a cost of production report for the month of May, using the FIFO method