Everglades Furniture uses a process cost system to account for its chair factory. Beginning inventory consisted of 1,000 units (100% complete as to material, 65% complete as to labor) with a cost of $136,900 materials and $106,500 conversion. 59,000 units were started into production during the month with material cost of $1,367,000 and $1,124,375 of conversion costs. The ending inventory of 19,000 chairs was 100% complete as to materials and 60% as to labor. Everglades uses weighted-average costing.

a) Prepare a Cost of Production report using Weighted-Average Costing Method.