Glass Company manufactures a product through a continuous single-step process. All materials are added at the beginning of processing. Production and cost data for the company for the current month are as follows.

Production Data	units
In process, beginning of month (20% converted)	2000
Started during current month	8000
Completed and transferred to finished goods	5500
In process, end of month (60% converted)	2500
Manufacturing Costs
Work in process, beginning	$21,450
Materials	$54,000
Direct labor cost	$105,000
Factory overhead cost	$42,840

Required Prepare a cost of production report for current month. Use FIFO process costing.

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