Suzy Q Bakery makes donuts in two departments, baking and packaging. Labor and manufacturing overhead (conversion costs) are incurred uniformly through both processes. Materials are entered at the beginning of the baking process. The baking department had the following production and cost data for May 2018.

PRODUCTION DATA Beginning work in process 4,000 dozen donuts

Started into production 21,000 dozen donuts

Ending work in process 5,000 dozen donuts (40% complete)

COST DATA

Beginning work in process inventory $22,000

(consisting of $8,000 materials and $14,000 conversion costs)

Costs added during May include:

Materials: $82,000

Conversion Costs $118,000

Total Costs $222,000

Complete all 5 steps of process costing and show all calculations.