Q$4)$ At the start of October, Dilbert Pure Extract had work in process inventory consisting of $4,700$ units

that were $40$ percent complete with respect to materials and $80$ percent complete with respect to

conversion costs. The cost of the units was $$45,888($ $$13,900$ was labor cost and $$33,333$ was prime

cost$).$ During October, the company started $48,500$ units and incurred $$800,010$ of material cost and

$$984,245$ of labor and overhead. The company completed $37,700$ units during the month. The units in

ending work in process were $45$ percent complete with respect to materials and $85$ percent complete with

respect to conversion costs. Complete the production cost report for the month of October assuming

Dilbert uses the FIFO method.