Analyze the information presented in the following general ledger account of Mantle Manufacturing Co., which has three departments: Shaping, Forming, and Finishing:

Additional facts:
a. 2,000 units were in process at the beginning of the month, one-half completed.
b. 10,000 units were received from Shaping during the month.
c. 8,000 units were transferred to Finishing during the month.
d. Unit costs in Shaping and Forming were the same for March as for the prior month.
e. The ratio of materials, labor, and factory overhead costs for Forming in the beginning and ending balances of Work in Process was in the same ratio as the costs incurred in Forming during the current month.
Required:
Prepare a cost of production summary forMarch.

Work in Process Forming Mar. 1 10,250 Mar. 31 50,000 31 Materials 31 Labor 31 Factory 4,000 8,000 6,000 overhead 31 Shaping 36,000