Cost of Production Report Materials Added at Two Stages Average Cost. Saleri Manufacturing Corporation pmduces a product in three departments. The product is cut out Of sheet metal in the Cutting Department. then transferred to the Forming Department. where it is bent to shape and certain parts purchased from outside vendors are added to the unit. Finally. the product is transterred to the Finishing Department where it is painted and packaged. The company uses a process cost system with an average cost flow assumption to account for its work in process inventories. Materials are added at two different stages in the Forming Department. Material A is added at the beginning of the process. and mate rial B is added at the end of the process. At the end of May. there were 600 units in process in the Forming Department, 50% complete as to labor and overhead. During June. 3,900 units were received from the Cutting Department. and 4,100 units were completed and transferred to the Finishing Department. At the end of June, there were 400 units still in process in the Forming Department, 30% complete as to labor and overhead. Cost data related to June operations in the Forming Department are: Costs charged to the department:

Costs from the preceding department. (Beg inventory) 4422 added this period 29328

Material A.... (beg inventory) 2805 added this period 19695

Material B... .. (Beg inventory) 0 added this period 10250

Direct. (Beg inventory) 1250 added this period 15630

Factory overhead (beg inventory) 1875 added this period 23445

Required: Prepare a cost of production report for the Forming Department for June.