Incomplete units at the beginning of the month 2000 units with a level of 60% completion

The cost of the beginning of the period:

- Ores 25000

- Formation 15,000

2- Completed new units at the end of the month 6000 units with a level of 100% completion

3- Unfinished units at the end of the month 1000 units with a level of completion of 70%

4- Raw materials are added gradually.

Cost per month:

- Ores 109,000

- Formation 52000

Required: Prepare a homogeneous production report and stage costs report

With the application of the average cost method and the first in first method in treating incomplete units at the beginning of the period