Menezes Chemical Company produces a chemical cleaning solvent in three departments, Refining, Blending, and Finishing. The process begins in the Refining Department, where the base solvent is removed from a petroleum derivative purchased from a large oil refinery. The base solvent is then transferred to the Blending Department, where cleaning compounds are added to the solvent, increasing the total quantity of the product. The blended product is then transferred to the Finishing Department, where it is filtered one last time and bottled for storage and shipment to customers. 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. Data related to March operations in the Blending Department are:

Required:
Prepare a March cost of production report for the Blending Department.

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Units in beginning inventory Units received from the Refining Department this period. Units added to process in the Biending Department this period..... Units transferred to Finishing Department this period Units in ending inventory (100% materials, 80% labor, 5,000 20,000 5,000 26,000 and 90% overhead) 4,000 Beginning Added Inventory This Period Costs charged to the department: Costs from the preceding department Materials . Direct labor.... Factory overhead. $4,750 2.415 180 767 $25,250 12,885 2,740 8,113