Asia, Inc., manufactures one product in two departments on a continuous basis and uses the average cost method of process cost accounting. Materials, labor, and overhead are added evenly throughout the process in both departments. The following information was reported for the month of August 2015. The Cost of Production Summary for the Cutting Department is provided below:

Production Costs
	Cutting Department		Assembly Department
Work in process, beginning of month:
Cost in Cutting Department				$ 8,700
Materials	$ 8,600		$ 585
Labor	4,200		1,600
Factory overhead	3,500	$ 16,300	1,000	3,185
Costs incurred during month:
Materials	$61,400		$ 5,595
Labor	26,425		12,820
Factory overhead	22,750	110,575	8,064	26,479
Total		$126,875

Production Report
	Cutting Department	Assembly Department
In process, beginning of month	1,100	600
Finished and transferred during month	8,000	8,000
Work in process, end of month	1,500	600
Stage of completion	50%	40%

Asia, Inc. Cost of Production Summary--Cutting Department For the Month Ended August 31, 2015
Cost of work in process, beginning of month:
Materials	$ 8,600
Labor	4,200
Factory overhead	3,500	$ 16,300
Cost of production for month:
Materials	$61,400
Labor	26,425
Factory overhead	22,750	110,575
Total costs to be accounted for		$126,875
Unit output for month:
Finished and transferred to Assembly Department
during month		8,000
Equivalent units of work in process, end of
month (1,500 units, 50% completed)		750
Total equivalent production		8,750
Unit cost for month:
Materials [($8,600 + $61,400)/ 8,750]		$ 8.00
Labor [($4,200 + $26,425) / 8,750]		3.50
Factory overhead [($3,500 + $22,750) / 8,750]		3.00
Total		$14.50
Inventory costs:
Cost of goods finished and transferred
to Assembly Department during month (8,000 $14.50)
		$116,000
Cost of work in process, end of month:
Materials (1,500 50% $8.00)	$ 6,000
Labor (1,500 50% $3.50)	2,625
Factory overhead (1,500 50% $3.00)	2,250	10,875
Total production costs accounted for		$126,875

Required: Complete the Cost of Production Summary for the Assembly Department for the

month of August, 2015.