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

8,000 Units, 75% Completed ---- $65,600

From Department A, 43,500 Units ---- $78,300

Direct Labor ---- $292,400

Factory Overhead ---- $107,100

During May, all direct materials are transferred from Department A, the units process at May 1 were completed, and of the 43,500 units entering the department, all were completed except 9,000 units which were 2/3 the department. Inventories are costed by the first in, first out method.

Prepare a cost of production report for May!