Easy Construction Pty Ltd produces a single product, using two production departments — Construction and Packaging. The June cost and operating data for the Construction Department is:

Beginning work in process inventory Units started in Construction Department Units transferred to Packaging Department Raw materials costs Conversion costs

— 40500 38200 $351340 $295125

The work in process inventory in the Construction Department on 30 June is half complete as to conversion costs and three-quarters complete as to materials.

Required

Prepare a cost of production report for the June production of the Construction Department.