Cost of production report with beginning work in process The Mainline Company uses a process costing system to account for manufacturing activities. Assembly is the last process center in the production process. During August Assembly had 4,000 units in beginning work in process inventory and 8,000 units were transferred in from the preceding process center. During the month 10,000 units were transferred to finished goods. The beginning and ending work in process inventories were complete in terms of materials. The beginning inventory was 25 percent complete in terms of conversion and the ending inventory was 75 percent complete.

Beginning inventory costs included $13,600 for preceding department costs, $4,400 for materials, $1,600 for labor, and $1,000 for manufacturing overhead. During August, $28,800 of cost was transferred in from the preceding process center, material cost of $10,400, labor cost of $15,750, and overhead of $9,975 were incurred. Mainline uses FIFO inventory to account for production costs.

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REQUIRED Prepare the August cost of production report in good form for the Assembly department.