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Vintage Manufacturing Inc. makes a product which goes through three processes - Shaping, Baking and Packaging. On May 1, 2023, Vintage Manufacturing Inc had 120,000 units in its work in process inventory, 100% complete with respect to materials and 20% complete with respect to conversion costs. The beginning inventory: materials was valued at $130,000 and conversion: $33,600 During May, 160,000 units were started in the Shaping Department with 170,000 units transferred to the Baking department during the month. The total cost of material is $570,000 and the total conversion cost is $1,036,400 Materials are added th the beginning of the procession May 31,2023 the company's ending work in process was 40% complete as to conversion cost and 100% complete as to materials Required: Using the above information complete the Production Cost Report for the Shaping department Vintage Manufacturing Inc. Production Cost Report-Shaping Department For the period ended 31 May, 2023 For the period ended 31 May, 2023