Weston Products manufactures an industrial cleaning compound that goes through three processing departmentsgrinding, mixing, and cooking. All raw materials are introduced at the start of work in the grinding department, with conversion costs being incurred evenly throughout the grinding process. The work-in-process T-account for the grinding department for May follows:

Work in process--Grinding Department

Inventory, May 1	25,000
Kgs	20,000
Processed	1/3
May costs added:
Raw materials	154,400
Kgs	160,000
Labour and overhead	285,600
Inventory, May 31	?
Kgs	15,000
processed	2/3
Work in process, May 1
Materials	16,600
Labour and overhead	8,400

The May 1 work-in-process inventory consists of $16,600 in materials cost and $8,400 in labour and overhead cost. The company uses the weighted-average method to account for units and costs.

Required:

Prepare a production report for the grinding department for the month.

What criticism can be made of the unit costs that you have computed on your production report?