Millie Company produces a product that passes through an assembly process and a finishing process. All manufacturing costs are added uniformly for both processes. The following in-formation was obtained for the assembly department for June:

a. WIP, June 1, had 24,000 units (60% completed) and the following costs:

Direct materials .............$186,256

Direct labor .....................64,864

Overhead applied .............34,400

b. During June, 70,000 units were completed and transferred to the finishing department, and the following costs were added to production:

Direct materials .......$267,880

Direct labor .............253,000

Overhead applied ......117,600

c. On June 30, there were 10,000 partially completed units in process. These units were 70% complete

Required:

Prepare a production report for the assembly department for June using the FIFO method of costing. The report should disclose the physical flow of units, equivalent units, and unit costsand should track the disposition of manufacturing costs.