Problem 2 Jirachi Company manufactures adorable and delicious Pikachu cookies. The cookies go through several departments including mixing, baking, and packaging. In each process, materials are entered at the beginning, and conversion costs are incurred uniformly. Production and cost data for the Mixing Department is presented below. Prepare the production cost report for May. Round to whole dollars. Production Data May Work in process units, May 1 0 Units started into production 21,000 Work in process units, May 31 4,000 Work in process percent complete 50% Cost Data -May Work in process, May 1 $0 Materials 260,000 Labor 184,600 Overhead 94,000