Part 2 Cost Accumulation E6-6 Cost of Production Report; Second Department; Average Cost. Sonneli Corporation manufactures a product in two departments, Cutting and Assembly . The product is cut out of wood in the Cutting Department and then transferred to the Assembly Department, where it is assembled along with component parts purchased from outside vendors. Because only one product is manufactured by the company, a process cost system is used. The company uses the average cost flow assumption to account for its work in process inventories. During February, 2,100 units were received from the Cutting Department, and 2,000 units were transferred out of the Assembly Department to Finished Goods. At the end of the last business day in February, there were 500 units in ending inventory in the Assembly Department, 80% complete as to materials and 60% complete as to conversion cost. Cost data related to February operations in the Assembly Department are: Beginning Added Costs charged to the department: Costs from the preceding department Materials ....... Direct labor Factory overhead........ Inventory This Period $11,800 $63,200 4,000 21,200 1,200 17,660 2,400 35,320 Required: Prepare a February cost of production report for the Assembly Department. ​