One department average costing Blending is the first process center in the Fender Company's production of an agricultural insecticide. The concentrate, sold in 5 gallon cans, is mixed with water and applied to the soil at the time of planting.

During the month of October, 4,200 cans of output were started in the Blending process center. October direct material cost in Blending was $65,100, direct labor cost was $20,125, and applied overhead was $36,172. Work in process in Blending on October 1 was 300 cans with all material added and 1/3 conversion. Beginning work in process costs were $15,900 for materials, $1,475 for direct labor, and $2,708 for applied overhead. Ending work in process consisted of 900 cans with all material and 80 percent conversion. In October, 3,600 cans are completed in Blending and transferred to the next process center. Settling.

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REQUIRED Prepare the October cost of production report for the Blending process center.