CIP Industries produces plastic ice cube trays in two processes: Heating and stamping. All materials are added at the beginning of the Heating Department process.

On November 1, the Heating Department had in process 1,000 trays that were 70% complete. During November 1, it started into production 12,000 trays.

On November 30, 2020, 2,000 trays that were 60% complete were in process.

The following cost information for the Heating Department was also available:

Work in process, Nov 1		Costs incurred in November
Materials	$ 6,400	Material	$ 30,000
Conversion costs	$ 3,600	Labour	$ 23,000
		Overhead	$ 40,500

Required:

Prepare a production cost report for the Heating Departments for the month of November 2020.