Alternate problem B The following data pertain to a production center of Sunbelt Company, a maker of sunscreen products:
Units Materials Conversion costs

costs
Inventory, October 1 70,000 $12,000 $16,000
Placed in production in October 200,000 20,400 18,200
Inventory, October 31 100,000 ? ?
The October 31 inventory was 100 per cent complete as to materials and 20 per cent complete as to conversion costs.

Prepare a production cost report for the month ended October 31, using the average cost method.