21. The Paul Manufacturing Company uses the process cost system and the average cost method. The following production data are for the month of April, 2016.

Production Costs
Work in process, beginning of month:
Materials	$ 4,350
Labor	3,200
Factory overhead	1,902	$ 9,452
Costs incurred during month:
Materials	$43,200
Labor	32,304
Factory overhead	19,020	94,524
Total		$103,976

Production Report
	Units
In process, beginning of month	500
Finished and transferred during month	11,900
Work in process, end of month	1,200
Stage of completion	65%

Prepare a cost of production summary for the month.

Paul Manufacturing Company Cost of Production Summary For the Month Ended April 30, 2016
Cost of work in process, beginning of month:
Materials
Labor
Factory overhead		$
Cost of production for month:
Materials
Labor
Factory overhead
Total costs to be accounted for
Unit output for month:
Finished and transferred to finished goods during month
Equivalent units of work in process, end of month
( )
Total equivalent production
Unit cost for month:
Materials [( ]
Labor [( ]
Factory overhead [( ]
Total
Inventory costs:
Cost of goods finished and transferred to finished goods
during month (11,900 $8.20)
Cost of work in process, end of month:
Materials ( )
Labor ( )
Factory overhead ( )
Total production costs accounted for