(a) Determine the unit costs of production.

(b) Determine the costs to be assigned to the units transferred and in process for June.

(c) Prepare a production cost report for the month of June.

Sunland Industries Inc. manufactures dorm furniture in separate processes. In each process, materials are entered at the beginning, and conversion costs are incurred uniformly. Production and cost data for the first process in making a product are as follows. Cutting Department T12-Tables Production Data-July Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete 24,200 3,630 60 Cost Data-July Work in process, July 1 Materials Labor Overhead 459,800 283,624 125,840 $869,264 Total