Oregon Paper Company produces newsprint paper through a special recycling process using scrap paper products. Production and cost data for October 2014, the first month of operations for the company's new Portland plant, follow:

Units of product started in process during October	80,000	tons
Units completed and transferred to finished goods	75,000	tons
Machine hours operated	8,000
Direct materials costs incurred	$ 486,000
Direct labor costs incurred	$ 190,200

Raw materials are added at the beginning of the process for each unit of product produced, and labor and manufacturing overhead are added evenly throughout the manufacturing process. Manufacturing overhead is applied to Work-in-Process at the rate of $24 per machine hour. Units in process at the end of the period were 60 percent converted.

Prepare a cost of production report for Oregon Paper Company for October. (Round answers to the nearest whole number unless otherwise noted.)

Oregon Paper Company Cost of Production Report For the Month Ending October 31, 2014
Summary of units in process (tons):
Beginning	Answer
Units started	Answer
In process	Answer
Completed (Enter as a negative number.)	Answer
Ending	Answer
Equivalent units in process:		Materials	Conversion	Total
Units completed		Answer	Answer
Plus equivalent units in ending inventory		Answer	Answer
Equivalent units in process		Answer	Answer
Total cost to be accounted for and cost per equivalent unit in process:
Beginning work-in-process		$Answer	$Answer	$Answer
Current costs		Answer	Answer	Answer
Total cost in process		$Answer	$Answer	$Answer
Equivalent units in process