Part 2: Process Costing Future Robotics provides the following information for one of its departments operations for June (no new material is added in Department A):

WIP inventory -- Department A

Beginning inventory (20,000 units, 55% complete with respect to Department A costs)

Transferred-in costs (from Department Z) $110,000

Department A conversion costs 54,000

Current work (30,000 units started)

Prior department costs 275,000

Department A costs 210,000

The ending inventory has 4,000 units, which are 30 percent complete with respect to Department A costs and 100 percent complete for prior department costs.

Complete the following:

a. Prepare a production cost report using FIFO.