Product Cost Report$-$Weighted Average Method

Reston Manufacturing Corporation produces a cosmetic product in three consecutive processes. The costs of Department $1$ for May were as follows:

Department $1$ handled the following units during May:

uses the weighted average method for process costing.

Required

Prepare the product cost report for Department $1$ for May.

Round average cost per equivalent unit to four decimal places. Use rounded answers for subsequent calculations. Round other answers to the nearest whole number.