prepare a production report

Phillips Company manufactures a product through a continuous single-step process. All materials are added at the beginning of processing. Production and cost data of Phillips Company for the month of September follows: In process, September 1 8,000 units (37.50% converted) Started during September 20,000 units Completed and transferred to finished goods 25,500 units In process, September 30 (80% converted) 2,500 units Work in Process (WIP), $24,500 (put this in Beginning the total $ column) Materials $80,000 Direct labor cost $96,500 Factory Overhead cost $75,000