Dont Cry Over Spilled? Milk, Inc., a manufacturer of? mops, uses the weighted average method in its processing costing system.? Dont Cry uses a traditional costing system in the allocation of its manufacturing overhead? (MOH) to? production; MOH costs are allocated to production on the basis of machine hours logged during the period. Total estimated MOH for the period was 500,000 and total estimated machine hours were? 100,000. The following data concern the operations of the?companys first processing? department, Assembly, for June 2012.

Beginning Work in Process	800? mops, ?60% complete with respect to direct? materials, 10% complete with respect to conversion
Costs in Beginning Work in Process	?$3,712 (of this? amount, $1,296 is for direct ?materials)
Units Started in June	?16,000 mops
Direct Product Costs Added During June	direct materials? $47,076; direct labor ?$216,213
Ending Work in Process	300? mops, 60% completed with respect to direct? materials, 70% complete with respect to conversion

During? June,71,970 actual machine hours were logged during production.