Bens Brushes Inc. manufactures electric toothbrushes. The brushes are manufactured in 2 sequential processes: Interior and Assembly. The electronics are manufactured in-house in the Interior Department and the casing and bristles are purchased from an outside manufacturer and are added in the Assembly Department. Information related the Interior Department for the month of October can be summarized as follows:

Beginning Units: 1300 units, 70% completed

Ending Units: 1000 units, 30% completed

New Units started this month: 3000

Direct Materials costs in beginning WIP: $310

Conversion costs in beginning WIP: $705

Direct Materials costs incurred this month: $2,098

Conversion costs incurred this month: $4,047

In the Interior Department, direct materials are added at the beginning of the process while conversion costs are added uniformly throughout the assembly process. Required: complete the Cost of Production Report for the month of October for the Interior Department of Ben's Brushes Inc.