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 Direct labor Manufacturing overhead applied $ 92,000 26,000 42,000 Total costs to account for in June $ 160,000 The amounts of work in process at the beginning and end of the month were im material 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. SHAMROCK INDUSTRIES Production Cost Report For the Month of June Total Units Part I. Physical Flow Inputs: Beginning WIP Started Units to account for: Outputs: . Units completed Ending WIP Units accounted for