Please help. Need step by step help. this is a test prep problem. I don't Understand.

Chapter 3: a) Prepare a production cost report for July 2005. Assume materials are added at the beginning of the production process and the following cost and production data. Production Data % Complete 60% WIP units 7/1 Units started into production WIP units 7/31 Units 10,000 95,000 5,000 40% Cost Data WIP 7/1 Direct Materials $15,000 Direct Labor 17,000 Manuf. Overhead $13,000 Total WIP 7/1 Direct materials Direct labor Manufacturing overhead $45,000 $195,000 $166,600 $ 92,060