Computing costs in a prior department when there are lost units. On January 1, 19X4, beginning work in process inventory for the Machining Department of the Allen Company was 6,000 units with prior department costs of $18,000.

During the month, 30,000 units were transferred into the Machining Department with prior department costs of $90,000. A total of 34,600 units were transferred to the next department, and 1,200 units were in the ending work in process inventory. Prepare the Quantity Schedule section of the cost of production report.