Al Habib manufacturer uses the FIFO method in its process costing system. The following information is available for the company for the month of February 2023. All materials are added at the start of production. All spoilage is abnormal and is detected by the final inspection at the end of the process.

Beginning work in process (80% complete)	9,500 units
Units Started	42,000 units
Ending work in process (55% complete)	18,000 units
Completed and transferred out	31,000 units
Beginning work-in-process costs:
Materials	$14,000
Conversion	$38,200
Current costs:
Materials	$50,750
Conversion	$173,130

Required:

Using the Microsoft Excel program, prepare a cost of production report for the company for the month of February 2023. Your report must be completed in a good format with all four steps in a typical process costing system.