The Assembly Department of Nitz Company has the following production and cost data at the end of May, 2022. Production: 25,000 units started into production; 20,000 units transferred out and 5,000 units 100% completed as to materials and 40% completed as to conversion costs. Manufacturing Costs: Materials added at beginning of process, $90,000; labor, $72,000; overhead $60,000. Instructions: Prepare a production cost report for the month of May on the document provided to you.