Cost of production summary, one department; beginning work} in process Bronson Company uses the process cost system. The following data, taken from the organization's books, reflect the results of manufacturing operations during the month of October:

{Required:}
Prepare a cost of production summary for October.

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Production Costs Work in process, beginning of period: Materials Labor Factory overhead. $ 2,600 2,300 1,000 $ 5,900 Costs incurred during month: Materials.. $10,000 Labor 7,500 Factory overhead... 6,000 23,500 Total $29,400 Production Report Finished and transferred to stockroom during month Work in process, end of period, half completed..... Units 13,000 2,000