Problem E (54 points) The inventory at May 1 and the costs charged to Work in Process B during May for Star Company are as follows: --Department s 65.600 78,300 292.400 107,100 Direct labor. During May, all direct materials are transferred from Department A, the units in process at May 1 were completed, and of the 43,500 units entering the department, all were completed except 9,000 units which were two-thirds completed. Inventories are costed by the first-in, first-out method Prepare a cost of production report for May