the production report for glenway company for February contained the following information:

work in process, beginning of the month - 3,500 units; 1/5 completed

untits completed and tranferred to finished goods- 25,000

work in process, end of month- 4,000 units; 1/4 completed

production costs for the month were: materials- $25,325; labor - $20,175; overhead- $ 38, 950. costs in beginning work in process were $5,250