The Muller Company reports the following physical units for its Polishing Department for the month ended July 31, 2013.

Units to be accounted for

Physical Units

Work in process, Jury 1

1,000

Transferred in

11,000

Total units

12,000

Units accounted for

Completed and transferred out

10,500

Work in process, July 31 (30% complete)

1,500

Total units

12,000

Work in process July 1 was $3,000 for direct materials and $1,920 for conversion costs. Costs incurred in July were: materials $59,400, labor $23,520, and overhead $9,600. The percentage complete refers to conversion costs. Materials and transferred in units are added at the beginning of the process.

Instructions

Prepare the production cost report