Department-Bravo, the second department in a three-department production process for Military, Inc., received 10,000 units with a total cost of $25,000 from Department-Alpha during the month of May. Production costs in Bravo during the month were: materials, $6,000; labor, $3,000; and factory overhead, $9,000. Of the 10,000 units transferred in, 8,000 were completed and transferred to Department-Charlie during the month and 2,000 remained in work in process at the end of the month, one-fourth complete.

Required:

Prepare a cost of production summary for Department-Bravo for the month ended May 31.