The Assembly Department of Flounder Company has the following production and cost data at the end of May, 2022, its first period of operations.

The Assembly Department of Marigold Company has the following production and cost data at the end of May, 2022, its first period of operations. Production: 28,200 units started into production; 23,500 units completed and transferred out and 4,700 units 100% completed as to materials and 40% completed as to conversion costs. Materials added at beginning of process, $93,060; labor, $70,500; overhead $64,014. Prepare a production cost report for the month of May using weighted-average process costing. (Do not leave any answer field blank. Enter 0 for amounts.) (Round unit costs answers to 2 decimal places, e.g. 52.75.)