Data for oceanic company for the month of June 2001 are as follows
Beginning work in process inventory:
Units 800
Direct materials-100% complete
Conversiton costs-70% complete
Direct material costs-2860
Conversion costs-2150
ENDING WORK IN PROCESS INVENTORY
Unit-1500
Direct material-100% complete
Conversion cost-30% complete
OERATION FOR THE MONTH OF JUNE
Units started-14,000
Direct material costs-57,400
Conversion costs-50,122

b. Identifly the amount that should be transferred out of the Work in Process Inventory account, and state where those dollars should be transferred.

I do not understand how to do a process cost report can you show me how?

How do you prepare a process cost report??

People are not monitoring this site 24/7 and you cannot expect an answer in two minutes. People here are volunteering around lives. (I, for instance, have hardly been on here for the past three weeks.)

I can give you a link to process costing. If you have questions, please ask specific questions, or you can post your attempts at trying to do it. It would be nearly impossible in a forum situation like this to explain an entire cost report including all the equivalent unit stuff, etc. That's longer, complicated stuff.
Principles of Accounting Chapter 20