The inventory at May 1 and the costs charged to Work in Process--Department B during May for Stella Company are as follows: Beginning WIP. 12,000 units, 60% completed From Department A, 35,000 units started this period Direct materials added Direct labor incurred Factory overhead incurred $ 62,400 115,500 384,915 138.000 During May, all direct materials are transferred from Department A, the units in process at May I were completed, and of the 35,000 units entering the department, all were completed except 6,000 units which were 70% completed. Inventories are costed by the first-in, first-out method. Prepare a cost of production report for May. Round unit cost data to four decimal places and total cost to nearest cent