Manzer Inc. manufactures bicycle frames in two departments: cutting and welding. Manzer uses the weighted average method. Manufacturing costs are added uniformly throughout the process. The following are cost and production data for the cutting department for October:

Production:

Units in process, October 1, 40% complete.........................4,000

Units completed and transferred out...............................27,200

Units in process, October 31, 60% complete........................8,000

Costs:

WIP, October 1......................................................$ 32,000

Costs added during October........................................608,000

Required:

Prepare a production report for the cutting department.