please solve this question

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: Instruction Prepare the production cost report for Assembly department for October, 2016