Phillies Manufacturing Co. has three departments and uses the process cost system of accounting. A portion of the departmental cost work sheet prepared by the cost accountant at the end of July is reproduced below.

Required:
Prepare a cost of production summary for each department. (Round unit costs to three decimal places.)

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Phillies Manufacturing Co. Department Cost Work Sheet For the Month Ended July 31, 2013 Cost perUnitsAmount Amount unit received in transterred charged to credited to Analysis Cutting: transfermed department or on hand department department 6,600 Costs for month: Materials.. $30,000 16,000 14,000 Factory overhead. Completed and transfen ed to Shaping.10.00 Closing inventory in process (1/2 completed) Shaping: Received during morith from Cutting.3 Costs added during month 5,400 $54,000 0.25 1,200 6,000 4,800 1 25 Completed and transferred to Finishing.. $1250 Closing inventory in proces 55,000 (2/5 completed) 1.000 11.000 5499 5 400-000-000 Finishing $55,000 Received during month from Shaping.. Costs added during month: 4,400 1.50 6,300 abor.... 1.00 .300 Compieted and transferred to stock...$1650 Closing inventory in proooss 4,000 $66,000 Total.. 4,400 4,400 $71.800 $71.800