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

Production:

$33,600$ units started into production; $28,000$ units completed and transferred out and

$5,600$ units $100\%$ completed as to materials and $40\%$ complete as to conversion costs.

Manufacturing Costs: Materials added at beginning of process, $$107,520$; labor, $$84,000$; overhead $$73,248.$

Prepare a production cost report for the month of May using weighted$-$average process costing. $($Round unit costs to $2$ decimal places, e$.8.52\mathrm{.}72.$