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 92,500 Work in Process, ending 12,000 65% 20% _________Costs ($)__________ Work in Process, beginning $ 7,000 $ 8,000 Costs added during May $106,339 $143,840 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.)