Process costing with materials partially completed A grain mixture is added evenly throughout production in the first process center of a feed manufacturer. There was no beginning work in process on June 1, and 20,000 tons of output were started during the month. Ending work in process is 3,000 units with 60 percent materials and 50 percent conversion. June production costs are $3,290,000 materials, $481,000 labor, and $333,000 overhead.

REQUIRED Prepare a June cost of production report in good form for the first process center.