Able Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month:

Work in process, beginning:

Units in process 1,000

Stage of completion with respect to materials 60%

Stage of completion with respect to conversion 30%

Costs in the beginning inventory:

Materials cost $1,000

Conversion cost $6,000

Units started into production during the month 22,000

Units completed and transferred out 20,700

Costs added to production during the month:

Materials cost $44,136

Conversion cost $546,750

Work in process, ending:

Units in process 2,000

Stage of completion with respect to materials 80%

Stage of completion with respect to conversion 30%

Prepare a production report for the department using the weighted-average method:

Cost reconciliation.