1. Shenzhen Sports Co., Ltd. manufactures golf bags in a two-department process: Assembly and Finishing. The Assembly Department uses weighted average costing; the percentage of completion of overhead in this department is unrelated to direct labor. The Finishing Department adds hardware to the assembled bags and uses FIFO costing; overhead is applied in this department on a direct labor basis. For June, the following production data and costs were gathered:

Assembly Department: Units

Beginning WIP Inventory (100% complete for Direct Materials; 40% complete for Direct Labor; 30% complete for Overhead)	250 units
Units started this period	8,800 units
Ending WIP Inventory (100% complete for Direct Materials; 70% complete for Direct Labor; 90% complete for Overhead)	400 units

Assembly Department: Cost data

	DM	DL	OH
Beginning work in process	P3,755	P690	P250
Added this period	100,320	63,606	27,681

Finishing Department: Units

Beginning WIP Inventory (100% complete for transferred in; 15% complete for Direct Materials; 40% complete for conversion)	100 units
Units transferred in	8,650 units
Ending WIP Inventory (100% complete for transferred in; 30% complete for Direct Materials; 65% complete for conversion)	200 units

Finishing Department: Cost data

	DM	DL	OH
Beginning work in process	P2,176	P30	P95
Added this period	188,570	15,471	21,600

Required: Cost of production reports for Assembly and Finishing Departments.