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

Production:

$33,000$ units started into production; $27,500$ units completed and transferred out and $5,500$ units $100\%$ completed as to materials and $40\%$ completed as to conversion costs.

Manufacturing Costs:

Materials added at beginning of process, $$102,300$; labor, $$82,5,$ ; overhead $$68,970.$

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$.52\mathrm{.}75.)$

SHEFFIELD COMPANY

Assembly Department$-$Production Cost Report

For the Month Ended May $31,2022$