PART 2 The Fedex Company produces a car care product known as Shine-9 which is a high-quality vehicle cleaning liquid. The processing of Shine-9 is completed through three separate departments. The following data pertains to the company's first processing department: No. of Units % of Completion Cost (S) DM CC DM WIP, May 1 30,000 75% 40% 28,300 7,450 Started during May 140,000 192,500 107,250 Transferred to next department 150,000 WIP, May 31 20,000 50% 25% Required: Prepare the cost report for the first department in May using the FIFO method