Shamrock Industries uses process costing. All of the company's manufacturing activities take place in a single processing department. The following information was available for the month of June. Direct materials $ 85,000 Direct labor 26,000 Manufacturing overhead applied 38,000 Total costs to account for in June $ 149,000 The amounts of work in process at the beginning and end of the month were immaterial and assigned no dollar value. During June, 13,250 units were completed, of which 10,000 were sold on account at $25 per unit. Complete a production cost report for Shamrock Industries for the month of June.