Tropical sun Ltd. makes suntan lotion in two stages. The lotion is first blended in the Blending Department and then bottled and packed in the Bottling Department. The following information relates to the operations of the Blending Department for May.

_____Percent Completed_____
________ Units--------- Materials ___ Conversion
Work in Process, beginning 7,500 80% 55%
Started into production 97,000
Completed and transferred out 92,000
Work in Process, ending 1 2,000 65% 20%

_________Costs ($)__________
Work in Process, beginning $ 7,000 $ 8,000
Costs added during May $106,473 $143,632

Required:

Prepare a production report for the Blending Department for May. (Round cost percent to two decimal places and cost reconciliation amounts to nearest dollar.)