Carmal Corporation uses the average process costing method. All spoilage that occurred in Department 2 during August was normal and applicable to all production. August cost data for Department 2 were as follows:

	Beginning Inventory	August cost incurred
Cost transferred from Department 1	12,000	89,200
Conversion cost	6,000	60,400

The Department 2 beginning inventory (2/3 converted) was 1,200 units and 8,000 units were transferred from Department 1. The ending inventory was 1,000 (1/2 converted) and 7,800 units were transferred to Department 3.

Required:

Prepare the August cost of production report for Department 2.