Exercise $9-$ Your Co$.$ uses process costing to account for production costs. Direct labor is added evenly

throughout the process and direct materials is added at the beginning of the process. During June, the

assembly department transferred $105$ units to finished goods. Beginning WIP inventory was $10$ units

with $$50$ direct materials and $$100$ direct labor. Ending WIP inventory consists of $20$ units that are $60\%$

complete with respect to labor. $$500$ direct materials were incurred in June and $$1070$ direct labor

costs were also incurred. Overhead is applied at $200\%$ of direct labor cost. Complete the process cost

summary below given this information.