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 $2023.$