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 $300,000 and total estimated machine hours were 100,000. The following data concern the operations of thecompanys 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, 74,230 actual machine hours were logged during production.

(round all calculation to 2 decimal places. round final answers to the nearest dollar.)

1) The cost to assemble one mop in June was $_____

2)The cost of goods completed and transferred out of the Assembly department during June equals $________

3)The conversion costs included in Work in Process-Assembly at the beginning of July would equal $______