Welber Corporation had inventory at June 1 and costs charged to Work in Process-Department 60 during June as follows:

Inventory, June 1 (3,800 units, 80% completed)		$60,400
Direct materials, 32,000 units		368,000
Direct labor		244,000
Factory overhead applied		188,000
Total		$860,400

During June, 32,000 units were placed into production and 31,200 units were completed and transferred to finished goods, including those in inventory on June 1. On June 30, the inventory of work in process consisted of 4,600 units that were 40% completed. Inventories are costed by the average cost method, and all materials are added at the beginning of the process.

Prepare a cost of production report for Department 60 for June, using the average cost method. Round cost per unit answers to four decimal places, if necessary. Round equivalent units and total cost to the nearest whole number.

Welber Corporation Cost of Production Report-Department 60 For the Month Ended June 30
UNITS	Whole Units	Equivalent Units of Production
Units to account for during production:
Inventory in process, June 1	fill in the blank 1
Received from Dept. 59	fill in the blank 2
Total units accounted for by Dept. 60	fill in the blank 3
Units to be assigned costs:
Transferred to finished goods in June	fill in the blank 4	fill in the blank 5
Inventory in process, June 30 (40% completed)	fill in the blank 6	fill in the blank 7
Total units to be assigned costs	fill in the blank 8	fill in the blank 9
COSTS		Costs
Cost per equivalent unit:
Total costs for July in Dept. 61		$fill in the blank 10
Total equivalent units		fill in the blank 11
Cost per equivalent unit		$fill in the blank 12
Costs assigned to production:
Inventory in process, June 1		$fill in the blank 13
Direct materials, direct labor, and factory overhead incurred in June		fill in the blank 14
Total costs accounted for by Dept. 61		$fill in the blank 15
Costs allocated to completed and partially completed units:
Transferred to finished goods in June		$fill in the blank 16
Inventory in process, June 30 (round the value down to the nearest dollar)		fill in the blank 17
Total costs assigned by Dept. B		$860,400