The company Perfume Collection presents the following information

regarding the initial inventory of products in process for the month of June 2014:

No.Order	Direct raw material	Direct labor	Manufacturinf Overhead
340	$15000	$8000	$12000
408	$11500	$10000	$9000
433	$19000	$13000	$15000

During the month of June, costs of direct materials and direct labor are incurred for the following orders:

No. order	Direct Raw material	Direct labor
340	$4000
360	$10000	6000
408		5000
433		7000
450	$12000	5500
503	$16000	8000

Indirect manufacturing costs are applied at a rate of 130% of the cost of direct labor. All the orders that were kept in the inventory of process products at the beginning of the month were finished and sold with a margin of 35% over the cost of production. It is asked to calculate: a) Cost of production of each of the orders. b) Prepare a statement of results to know the gross profit obtained c) Balance of the final inventory of products in process