Prepare a cost of production report in excel for the Cutting Department of JEFE Distributors

for May 2006, using the following data and assuming that all materials are added at the beginning of the production process:

Work in process, May 1, 8,000 units, 75% complete $70,400*

* Direct materials (8,000 x $5.20) $41,600

Conversion costs (8,000 x 75% x $4.80) 28,800

$70,400

Materials added during May from Weaving Dept., 215,000 units 1,128,750

Direct labor for May 402,040

Factory overhead for May 603,060

Goods finished during May (includes goods in process, May 1), 214,000 units --

Work in process, May 31^st, 9,000 units, 40% completed --