The Mercer Corporation prepared the following production cost report for Department 1 for October of the current year.

	Physical Units
Work in process inventory, October 1	0 units
Units started in production in October	7,800 units
Units transferred to finished goods inventory during October	7,000 units

Costs incurred in December:

• Direct materials $24,192
• Direct labor and manufacturing overhead $53,070

Work in process inventory on October 31 is 70% complete as to direct materials and 40% complete as to conversion costs.

Complete the attached PECUA formall sections must be completed in proper form.

PECUA_ - Read-only o n. Read Only - You can't save changes to t... fx B D E F H Do 1 Problem #5 Attachment P (Physical Units 2 3 Primary Secondary (transferred to WIP 4 WIP. (units) WIP (costs) 5 6 7 8 9 10 11 12 13 14 E (Equivalent Units) 15 DM CC 16 17 18 19 20 21 22 23 C (Costs) 24 25 26 27 28 U (Unit Costs) 29 30 31 32 33 A Assignment of Costs) 34 DM CC 35 36 37 FG (trans out) 38 39 40 WIP 41 42 43 44 45