Glass Company manufactures a product through a continuous single-step process. All materials are added at the beginning of processing. Production and cost data for the company for the current month are as follows.
| Production | Units |
| In process, beginning of month (20% converted) | 2,000 |
| Started during current month | 8,000 |
| Completed and transferred to finished goods | 5,500 |
| In process, end of month (60% converted) | 4,500 |
| Manufacturing Costs | |
| Work in process, beginning | |
| -Materials | 15,000 |
| -Conversion | 6,450 |
| Production Costs Added | |
| Materials | 54,000 |
| Direct labor cost | 105,000 |
| Factory overhead | 36,150 |
Required:
Prepare a cost of production report for current month. Use Weighted-Average process costing.
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