21. The Paul Manufacturing Company uses the process cost system and the average cost following production data are for the month of April, 2016. thod. The Production Costs Work in process, beginning ofmonth: Materials Labor Factory overhead Costs incurred during month: Materials Labor Factory overhead Total $ 4,350 3,200 1,902 9, 452 $43,200 32, 304 19,02094, 524 $103,976 Production Report Units 500 In process, beginning ofmonth Finished and transferred during month Work in process, end of month Stage of completion 11,900 1,200 65 Prepare a cost of production summary for the month