Dublin Brewing Co. uses the process cost system. The following data, taken from the organization€™s books, reflect the results of manufacturing operations during October:

Production Data:
13,000 units finished and transferred to stockroom
Work in process, end of period, 2,000 units one-half completed
Required:
Prepare a cost of production summary for October.

Production Costs Work in process, beginning of period: $2,600 2,300 1,000 Labor... $5,900 Costs incurred during month: $10,000 7,500 6,000 Materials. 23,500 $29400