Lamberton Industries uses process costing. All of the company$$s manufacturing activities take place in a single processing department. The following information was available for the month of July:

Direct materials $ $93,000$

Direct labor $39,000$

Manufacturing overhead applied $47,000$

Total costs to account for in July $ $179,000$

Partially completed units in July$$s beginning and ending work in process inventories were considered immaterial and were assigned no dollar value. During July, $50,000$ units were completed, of which $45,000$ were sold on account at $$16$ per unit.

Required:

Complete a production cost report for Lamberton Industries for the month of July.