A department began the month with no beginning WIP. During the month 15,000 units were started, and

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A department began the month with no beginning WIP. During the month 15,000 units were started, and 10,000 units were completed. The 5,000 units in ending WIP were 80% complete for direct materials and 60% complete for conversion. Total costs for the month were $29,400 for direct materials and $23,350 for conversion. Direct materials are added at the beginning of the process, and conversion costs are incurred evenly throughout production.

REQUIRED
Prepare a process cost report for this month.

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