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 Direct labor Manufacturing overhead applied Total costs to account for in July $ 95,000 29,000 37,000 $ 161,000 Partially completed units in July's beginning and ending work in process Inventories were considered immaterial and were assigned no dollar value. During July, 40,000 units were completed, of which 35,000 were sold on account at $12 per unit. Complete a production cost report for Lamberton Industries for the month of July. (Do not round intermediate calculations.)