Uptown Lighting, Inc., produces reading lamps uses a FIFO process costing system to collect costs related to its production.Materials used in producing the lamps are added at the beginning of the process whereas all labour and overhead are added evenly throughout the manufacturing process. The company uses process costing and had the following unit production information available for the month of June:

Number of lamps in beginning work in process: 800

Number of lamps completed and transferred to Finished Goods inventory in June: 4,200

Number of lamps in ending work in process: 1,000 Cost data are as follows:

Beginning Inventory JUNE Direct Material $2,420 $9,130 Direct Labour $710 $5,160 Manufacturing Overhead $440 $7,620 Total Costs $3,570 $21,910