FIFO Cost Flow—Process Costing in a Service Organization C&H Square Company provides a tax return processing service. C&H essentially has two processing centers—staff and managers. The data that follow show the production and cost results for the staff center for the month of March:

Required:
Costs of direct materials (paper, staples, etc.) are immaterial for C&H. Hence, all production costs are conversion costs (labor and overhead). Prepare the March production cost report for the staff center.

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Production data: Tax returns in process, March 1 (45% complete) Tax returns started in production..... Tax returns in process, March 31 (60% complete) Cost data: 60 2,730 90 Costs in tax returns in process, March 1 Costs for March Total 1,917 188,163 $190,080