Tanner,Inc Materials Are Added at the Beginning of the Process

Tanner,Inc.uses a process cost accounting system with weighted-average valuation method.The following operating and cost data occurred during October:
$\begin{array}{ll}\text { October 1, Inventory: } & 30,000 \text { units } \\& 100 \% \text { complete for materials } \\& (\$ 82,500) \text { and } 50 \% \text { complete } \\& \text { for direct labor }(\$ 10,500) \text { and } \\& \text { overhead }(\$ 21,000)\\\\\text { October 31, Inventory: } & 20,000 \text { units } \\& 100 \% \text { complete for materials } \\& \text { and } 30 \% \text { complete for } \\& \text { direct labor and overhead }\\\\ \text { Units completed during}&50,000 \text { units}\\ \text { Oct.:}\\\\\text { October production costs: } & \text { Direct materials } & \$ 110,000 \\& \text { Direct labor } & 28,700 \\& \text { Overhead } & 57,400 \end{array}$

Materials are added at the beginning of the process.Direct labor and overhead are incurred evenly throughout the process.Prepare the October process cost summary.