Study the information provided below and then prepare the Process Cost Report for Process 2 using the weighted average method.

Dehli Ltd uses two processes to manufacture takkies. The following details are applicable to Process 2 for July 2018:

Production details	Units
Units of incomplete work (opening)	45 000
(100% complete i.r.o. materials; 40% complete i.r.o. conversion costs)
Units received from the previous process	180 000
225 000
Units completed and transferred	(135 000)
Units of incomplete work (closing)	90 000
(100% complete i.r.o. materials; 70% complete i.r.o. conversion costs)

Details in connection with costs

Incomplete work (opening)	720 000
Costs of previous process	567 000
Direct materials	99 000
Conversion costs	54 000
Costs incurred during July:	1 548 000
Transferred from previous process	1 017 000
Direct materials	189 000
Conversion costs	342 000
2 268 000