P3-6A Puzzle Me is a company that recycles calendars into jigsaw puzzles. The Assembly Dept will apply glue to cardboard and then press a calendar page onto the cardboard. The cutting department cuts the calendar board into puzzle pieces and packages the puzzles in a box. The box is then moved to the finished goods store. During October the company incurred the following costs: Units: Beginning W.I.P - units Assembly Dept 5,000 Direct Materials - 100% complete Conversion Costs - 70% complete Transfer In from Cutting Department 35,000 Completed and Transferred out 30,000 Ending W.I.P units 10,000 Direct Materials - 100% complete Conversion Costs - 40% incomplete Costs: Beginning WIP Direct Materials - 100% complete Conversion Costs - 90% complete Transfer In $15,000 $25,000 $40,000 Costs incurred during production in October Direct Materials Direct Labor Manufacturing Overhead $80,000 $40,000 $60,000 Instruction Prepare the production cost report for Assembly department for October, 2016