Data for Osaka Corporation for the Month of June 20xx

Data for Osaka Corporation for the month of June 20xx are as follows:
$\begin{array}{ll} \text { Beginning work in process inventory: } & \text { Operations for the month of June: } \\\text { Units - } 800 & \text { Units started-14,000 } \\\text { Direct materials - } 100 \% \text { complete } & \text { Direct materials costs- } \$ 57,400 \\\text { Conversion costs- } 70 \% \text { complete } & \text { Conversion costs- } \$ 50,122\\ \text {Direct materials costs \( -\$ 2,860 \)}\\ \text {Conversion costs- \( \$ 2,150 \)}\\ \text {Ending work in process inventory:}\\ \text {Units \( -1,500 \)}\\ \text {Direct materials \( -100 \% \) complete }\\ \text {Conversion costs- \( 30 \% \) complete}\\\end{array}$ Assume the company uses average costing method.
Prepare a process cost report for June.