Kimbeth Manufacturing uses a process cost system to manufacture Dust Density for the mining industry. The following information pertains to operations for the month of May 2015: Units Beginning work-in-process, May 1 10,000 Started in production during May 90,000 Completed production during May 84,000 The beginning inventory was 50% complete for materials and 30% for conversion costs. The ending inventory was 60% complete for materials and 25% complete for conversion costs. Costs pertaining to the month of May are as follows: Beginning inventory costs are materials, $54,560; Conversion costs $35.560. Costs incurred during May are materials used, $468,000; conversion costs $574,040. Using the weighted-average method, prepare a complete production cost report showing the computations of: equivalent units of production for materials and conversion costs. The costs per equivalent unit for materials and conversion costs. The cost of ending work-in-process inventory and the cost of the units transferred out to the next department, and a cost reconciliation report for the month