P5-2 Cost of production summary, one department; beginning work in process Dublin Brewing Co. uses the process cost system. The following data, taken from the organization's books, reflect the results of manufacturing operations during October: Production Costs Work in process, beginning of period: Materials. ... Labor ... Factory overhead $2,600 2,300 1,000 $5,900 Costs incurred during month: Materials.. Labor.. Factory overhead. Total $10,000 7,500 6,000 23,500 $29,400 Production Data: 13,000 units finished and transferred to stockroom Work in process, end of period, 2,000 units one-half completed Required: Prepare a cost of production summary for October