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 $400,000 and total estimated machine hours were 100,000. The following data concern the operations of the companys first processingdepartment, Assembly, for June 2018.

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	$3712 (of this amount, $1296 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% completed with respect to conversion

During June, 78,648 actual machine hours were logged during production.

(round all calculation to 2 decimal places. all answers should include commas and 2 decimal places i.e. 1,000.00 not

1000.)

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 $______.