The Assembly Department of Fly High Drone Company has the following production and cost data at the end of May, 2023. Production: 27,920 units started into production; 24,360 units transferred out and 3,560 units 100% completed as to materials and 40% completed as to conversion costs. Manufacturing Costs: Materials added at beginning of process, $73,920; Labor, $82,800; Overhead $36,825. Instructions Prepare a production cost report for the Fly High Drone Company for the month of May 2023