SureRock Inc. manufactures curling rocks which are used worldwide in curling rinks and for bonspiels and tournaments. SureRock has a single production department, the Assembly department, which is highly automated to ensure that the curling rocks are of consistent quality. Production begins by the introduction of all the raw materials (granite, electronic sensors, plastics, and adhesives) that are added at the beginning of the process and ends when the completed rock is polished and loaded into individual crates. The rocks are then transferred to the shipping department. Direct labour and manufacturing overhead are added continuously throughout the process. Prior to October, when a change in the manufacturing process was implements, production increased significantly. One of the polishing machines was incorrectly calibrated, and it was found that some of the curling rocks incurred small cracks in the granite as a result. Normally, SureRock allows for 2% of good rocks produced. The data related to the actual production for the month of October is: Work-in-process inventory, October 1 Direct materials Conversion costs Costs added in month of October Direct materials Direct labour Manufacturing overhead Work-in-process inventory, October 1 (30% completed) Units started in October Units completed and transferred to shipping Work-in-process inventory, October 31 (80% completed) Required: Costs $ 38,400 33,600 371,200 97,440 227,360 Units 300 2,900 2,500 550 Prepare a production cost report for October using the weighted-average method.