1. The inventory at June 1 and costs charged to Work in ProcessDepartment 60 during June are as follows:

Beginning Inventory: 3,800 units, 80% completed ($25,000 materials, $35,400 conversion)

$ 60,400

Direct materials, 32,000 units 368,000

Direct labor. 244,000

Factory overhead 188,000

Total costs to be accounted for. $860,400

During June, 32,000 units were placed into production and 31,200 units were completed, including those in inventory on June 1. On June 30, the inventory of work in process consisted of 4,600 units which were 40% completed.

Create a Cost of Production Report.