Cost of production summary, multiple departments; no beginning inventory

Department-Brooklyn, the second department in a three department production process for NYC Inc., received 15,000 units with a total cost of 545.000 from Department-Bronx during the month of May. Production costs in Brooklyn during the month were: materials. $9,000; labor. 56.000; and factory overhead, S12,000. Of the 15,000 units transferred in. 12.000 were completed and transferred to Department-Queens during the month and 3.000 remained in work in process at the end of the month, two-thirds complete.

Required: Prepare a cost of production summary for Department-Brooklyn for the month ended May 31.