BDB Company manufactures its one product by a process that requires two departments. The production starts in Department A and is completed in Department B. Direct materials are added at the beginning of the process in Department A. Additional direct materials are added when the process is 50% complete in Department B. Conversion costs are incurred proportionally throughout the production processes in both departments.

On April 1, Department A had 500 units in Work-in-Process estimated to be 30% complete for conversion; Department B had 300 units in Work-in-Process estimated to be 40% complete for conversion. During April, Department A started 2,000 units and completed 2,100 units; Department B completed 2,000 units. The ending Work-in-Process Inventory on April 30 in Department A is estimated to be 50% complete for conversion, and the ending Work-in-Process Inventory in Department B is estimated to be 70% complete for conversion.

The cost sheet for Department A shows that the units in the beginning Work-in-Process Inventory had $2,750 in direct materials costs and $1,494 in conversion costs. The production costs incurred in April were $18,000 for direct materials and $21,000 for conversion. Department Bs beginning Work-in-Process Inventory on April 1 was $6,100, of which $4,200 was transferred-in costs; it incurred $37,920 in direct materials costs and $24,434 in conversion costs in April.

BDB Company uses the weighted-average method for Departments A and B.

Required:

1. Prepare a production cost report for Department A.

2. Prepare a production cost report for Department B.