View Policies Current Attempt in Progress The Assembly Department of Whispering Winds Company has the following production and cost data at the end of May, 2022, its first period of operations. Production: 33,600 units started into production; 28,000 units completed and transferred out and 5,600 units 100% completed as to materials and 40% completed as to conversion costs. Manufacturing Costs: Materials added at beginning of process, $107,520; labor, $84,000; overhead $73,248. Prepare a production cost report for the month of May using weighted-average process costing. (Do not leave any answer field blank. Enter O for amounts.) (Round unit costs answers to 2 decimal places, e.g. 52.75.) WHISPERING WINDS COMPANY Assembly Department-Production Cost Report For the Month Ended May 31, 2022 QUANTITIES Units to be accounted for Work in process inventory, May 1 Started into production Total units to be accounted for Units accounted for Completed and transferred out Work in process inventory, May 31 Total units accounted for COSTS Unit costs Costs in May Equivalent units of production Unit costs Costs to be accounted for Work in process, May 1 Started into production Total costs to be accounted for Cost Reconciliation Schedule Costs accounted for Completed and transferred out Work in process inventory, May 31 Materials Conversion costs Total costs accounted for Physical Units $ Equivalent Units of Production Materials Conversion Costs Materials $ $ $ Conversion Costs