Whispering Winds Company uses the weighted average process cost system. The Molding Department adds materials at the beginning of the process and conversion costs are incurred uniformly throughout the process. Work in process inventory on May 1 was 75% complete and work in process inventory on May 31 was 60% complete as to conversion costs. Complete the Production Cost Report for the Molding Department for the month of May using the above information and the information below. (Round unit costs answers to 2 decimal places, eg. 52.75.) WHISPERING WINDS COMPANY Molding Department Production Cost Report For the Month Ended May 31, 2022 Equivalent Units of Production QUANTITIES Physical Units Conversion Costs Materials Units to be accounted for Work in process, May 1 8,960 Started into production 35,840 Total units to be accounted for 44,800 Units accounted for Completed and transferred out 39.200 Work in process, May 31 5,600 Total units accounted for 44,800 COSTS Materials Conversion Costs Unit costs Costs in May $156,800 $180.880 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 Conversion Costs COSTS Materials Unit costs Costs in May $156.800 $180.880 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, May 31 $ Materials Conversion costs Total costs accounted for