Cancun Company Uses a FIFO Process Costing System At the End of the Last Period,all Direct Materials Had

Cancun Company uses a FIFO process costing system.

The following costs relate to work in process during November:
$\begin{array}{lr}\text { Beginning inventory }\\\text { Direct materials } & \$ 7,200 \\\text { Direct labor } & 380 \\\text { Overhead } & 630\\\\\text { Current month's costs } & \\\text { Direct materials } & \$ 51,612 \\\text { Direct labor } & 21,562 \\\text { Overhead } & 32,342\end{array}$ At the end of the last period,all direct materials had been added,and the units were 40% complete for conversion costs.
At the end of this period,all direct materials for the 1,000 units had been added,and 70% of conversion costs had been incurred.
Prepare a process report for November,and identify the amount to be transferred.