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.

ManufacturingCosts: $,$ Materials added at beginning of process, $$102,300$; labor, $$82,500$; 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 $31,2022$

Equivalent Units of Production

Physical

Conversion

QUANTITIES

Units

Materials

Costs