Following is information about the assembly department of a company:

1.		There were 200,000 units in work in process on August 1. With respect to units transferred in, 100% were complete and costs incurred amounted to $135,000. With respect to conversion, 85% of the units were complete and costs incurred amounted to $54,000.
2.		500,000 units were transferred in from the cutting department during August.
3.		600,000 units were completed during August and transferred to the finished goods inventory.
4.		During August, costs incurred were as follows: $498,000 for units transferred in from cutting, $104,000 for direct materials used, and $124,000 for conversion costs.
5.		There are 100,000 units in work in process on August 31. With respect to the units transferred in, 100% are complete and 70% are complete with respect to conversion.

Prepare a production cost report. (Round unit costs to 7 decimal places, e.g. 0.1287345 and all other answers to 0 decimal places, e.g. 5,275.)

				Transferred in		Direct Materials		Conversion costs		Totals
Units to be accounted for:
Work in process, Aug. 1
Units transferred in
Units accounted for:
Transferred out
Work in process, Aug. 31
Costs in August				$		$		$		$
Equivalent units
Unit cost				$		$		$		$
Costs to account for:
Work in process, Aug. 1										$
Started into production
										$
Costs accounted for
Transferred out										$
Work in process, Aug. 31
Transferred in										$
Conversion costs
Total costs										$