Partial materials and a change in output units DKS Industries produces a variety of her- bicides and other agricultural supplies. A liquid broadleaf weed control product is manufactured in three process centers. Units transferred out of Process Center 1 triple in quantity with the material added in the second process center. During November, 6,000 units were transferred out of the first process center at a cost of $6.75 per unit.

November manufacturing costs in Process Center 2 were $11,200 for direct materials, $19,200 for direct labor, and $24,000 for manufacturing overhead. There was no beginning work in process inventory in the process center on November 1 and the ending inventory consisted of 5,000 units with Vs materials and Vs conversion.

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REQUIRED Prepare the November cost of production report in good form for the second process center.