The assembly department of Charles Manufacturing Company reported the following data for the month of August:

Required:
Prepare the production cost report for the assembly department. (Note: The prior department's manufacturing costs should be included in this department's production costreport.)

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Units Costs Beginning inventory (75% complete). Units transferred from prior department Ending inventory (50% complete). Cost of beginning inventory (prior department, $18,300; assembly materials, $11,250; assembly conversion, $12,375) Cost transferred in from prior department. of materials used in assembly department Conversion costs for August in assembly department Total cost. 22,500 4,500 S 41,925 135,000 67,500 117,600 $362,025