White Star Flour Company manufactures flour by a series of three processes, beginning with wheat grain being introduced in the Milling Department. From the Milling Department, the materials pass through the Sifting and Packaging departments, emerging as packaged refined flour. The balance in the account Work in Process Sifting Department was as follows on May 1, 2012: Work in Process- Sifting Department (800 units, 3/5 complete) Direct Materials (800 x 3/5 x $0.65) $1,800 Conversion (800 x 3/5 x $0.65) $312 $2,112 The following costs were charged to Work in Process Sifting Department during May: Direct Materials transferred from Milling Department 14,200 units at $2.35 a unit $33,370 Direct Labor $6,100 Factory Overhead $3,924 During May, 14,000 units of flour were completed. Work in Process Sifting Department on May 31 was 1,000 units, 4/5 completed.

1. Prepare a cost of production report for the Sifting Department for May. If an amount is zero, enter 0. If required, round your cost per equivalent unit answers to nearest cent.