1. (25 points) MUSS manufactures the Ang product in a production facility in Vesta. Use the following data to prepare a production report for October for this facility. The product is consistent from batch to batch so MUSS uses a process cost system.

Units in process at the beginning of the month: 23,000

Units placed into production this month: 62,000

Units completed and transferred out: 68,000

Units in process at the end of the month: 17,000

Ending inventory is 65% complete with respect to direct materials and 45% complete with respect to direct labor plus overhead

Costs for the month are as follows:

	Materials	DL + OH
Costs to account for
Beginning Inventory	417,868	771,617
Added this period	1,262,099	2,199,472