Assume that El Paso Corporation provides you with the following information for one of its departments operations for September (no new material is added in Department B):

WIP inventoryDepartment B
Beginning inventory (9,000 units, 25% complete with respect to Department B costs)
Transferred-in costs (from Department A)	$	46,550
Department B conversion costs		15,700
Current work (20,500 units started)
Prior department costs		112,750
Department B costs		207,050

The ending inventory has 4,000 units, which are 50 percent complete with respect to Department B costs and 100 percent complete for prior department costs.

Required:

Use a production cost report using FIFO