October 2014, the company accumulated the following data in its process costing system:

PRODUCTION DATA

Work-in-process 10/1/14 0 tons

Raw materials transferred to processing 25,000 tons

Work-in-process 10/31/15 (75% converted) 5,000 tons

COST DATA

Raw material transferred to processing $650,000

Direct labor cost incurred $38,000

Manufacturing overhead applied ?

Manufacturing overhead is applied at the rate of $6 per equivalent unit (ton) processed

Required: prepare a cost of production report for October