Daniel LLC incurred the following costs in the month of October:
Material....................................$55,000
Labor........................................$46,000
Factory Overhead....................$23,000
There was no beginning inventory. Ending work in process was 10,000 units at 50 percent complete. 15,000 units were completed and transferred out. Prepare a cost of production summary for the month, assuming Daniel uses the average cost method of process costing.