Process costing with partially complete material The Schaylintia Company makes wine barrels in a four process center operation. Below are production quantity and cost data for the month of June for the third process center. Assembly.

Beginning work in process is 1,000 units with 75% materials and 60% conversion. Beginning work in process costs were $4,800 transferred in, $3,375 for direct materials, $1,980 for direct labor, and $990 for manufacturing overhead. 5,000 units were transferred in during February at a cost of $25,500. February production costs included: direct materials, $28,500; direct labor, $15,066; and manufacturing overhead, $7,533. Ending work in process was 1,500 units with % materials and Vi conversion.

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REQUIRED Prepare the February cost of production report in good form.