At the beginning of April, Current Designs had 30 kayaks in process in the Fabrication Department. Rick Thrune, the production manager, estimated that about 80% of the materials costs had been added to these boats, which were about 50% complete with respect to the conversion costs. The cost of this inventory had been calculated to be $8,400 in materials and $9,000 in conversion costs. 

During April, 72 boats were started. At the end of the month, the 35 kayaks in the ending inventory had 20% of the materials and 40% of the conversion costs already added to them.

A review of the accounting records for April showed that materials with a cost of $17,500 had been requisitioned by the Fabrication Department and that the conversion costs for the month were $39,600.

Instructions

Complete a production cost report for April 2017 for the Fabrication Department using the weighted-average method.