Salanger Manufacturing Corporation produces a dandruff shampoo in three consecutive processes. The costs of Department 1 for June 2019 were as follows:

Cost of beginning inventory
Direct material		$5,500
Conversion costs		12,740
Costs added in Department 1:
Direct material	$223,390
Direct labor	358,300
Manufacturing overhead	155,269	736,959

Department 1 handled the following units during June:

Units in process, June 1	2,000
Units started in Department 1	45,000
Units transferred to Department 2	46,000
Units in process, June 30	1,000

On average, the June 1 units were 40% complete; the June 30 units were 70% complete. Direct materials are added at the beginning of the process, and conversion costs occur evenly throughout the process in Department 1. Gomez uses the weighted average method for process costing.

Required

Prepare the product cost report for Department 1 for June.

Round average cost per equivalent unit to two decimal places. Use rounded answers for subsequent calculations. Round other answers to the nearest whole number.

Salanger Manufacturing Corporation produces a dandruff shampoo in three consecutive processes. The costs of Department 1 for June 2019 were as follows:

Cost of beginning inventory
Direct material		$5,500
Conversion costs		12,740
Costs added in Department 1:
Direct material	$223,390
Direct labor	358,300
Manufacturing overhead	155,269	736,959

Department 1 handled the following units during June:

Units in process, June 1	2,000
Units started in Department 1	45,000
Units transferred to Department 2	46,000
Units in process, June 30	1,000

On average, the June 1 units were 40% complete; the June 30 units were 70% complete. Direct materials are added at the beginning of the process, and conversion costs occur evenly throughout the process in Department 1. Gomez uses the weighted average method for process costing.

Required

Prepare the product cost report for Department 1 for June.

Round average cost per equivalent unit to two decimal places. Use rounded answers for subsequent calculations. Round other answers to the nearest whole number.