The inventory at May 1 and the costs charged to Work in Process - Department B during May for Star Company are as follows:

Beginning Inventory 12,000 units 45% Complete $62,400

From Department A 55,000 units 115,500

Direct Labor 364,915

Factory Overhead 148,000

During May, all direct materials are transferred from Department A, the units in process at May 1 were completed, and of the units entering the department, all were completed

except the units in ending WIP inventory noted below. Inventories are costed by the first-in, first-out method.

Inventory in process May 31 6,500 units 75% complete

Prepare a cost of production report for May. Round all amounts to the nearest dollar, with the exception of the cost per unit calculations with should be rounded to the nearest penny.

Thanks.