The increases to Work in ProcessRoasting Department for Highlands Coffee Company for May as well as information concerning production are as follows:

Line Item Description	Amount
Work in process, May 1, 1,150 pounds, 40% completed	$1,700
Coffee beans added during May, 10,900 pounds	28,600
Conversion costs during May	12,504
Work in process, May 31, 800 pounds, 80% completed	_
Goods finished during May, 11,250 pounds	_

Prepare a cost of production report for May, using the Weighted average method. Assume that direct materials are placed in process during production. If required, round cost per equivalent unit answers to the nearest cent.

Highlands Coffee Company Cost of Production ReportRoasting Department For the Month Ended May 31

Units	Whole Units	Equivalent Units of Production
Units charged to production:
Inventory in process, May 1
Received from materials storeroom
Total units accounted for by the Roasting Department
Units to be assigned costs:
Transferred to finished goods in May
Inventory in process, May 31
Total units to be assigned costs

Costs	Costs
Cost per equivalent unit:
Total costs for May in Roasting Department	$
Total equivalent units
Cost per equivalent unit	$
Costs assigned to production:
Inventory in process, May 1	$
Costs incurred in May
Total costs accounted for by the Roasting Department	$
Costs allocated to completed and partially completed units:
Transferred to finished goods in May	$
Inventory in process, May 31
Total costs assigned by the Roasting Department	$