Department-Brooklyn, the second department in a three department production process for NYC Inc., received 15,000 units with a total cost of $45,000 from Department-Bronx during the month of May. Production costs in Brooklyn during the month were: materials, $9,000; labor, $6,000; and factory over head, $12,000. Of the 15,000 units transferred in, 12,000 were completed and transferred to Department-Queens during the month and 3,000 remained in work in process at the end of the month, two-thirds complete.

Required:

Prepare a cost of production summary for Department-Brooklyn for the month ended May 31.