Bright Limited, following process costing procedures, manufactures a single product in one department. On April 1, 2021, the balances in the companys work-in-process account, representing the costs of 5,000 units, were as follows: Materials $ 58,400 Conversion $ 88,000 $146,400 During April, 20,000 units were placed in process; 19,000 units were completed and transferred to finished goods; 2,000 were scrapped (of which normal spoilage was 1,200 units) at a point when all materials had been applied and 10% of the conversion work was done; and 4,000 units remained in process at month-end. The closing work-in-process units were 100% complete as to materials and 50% complete as to conversion work. There was no inventory of finished goods on April 1, and 50% of Aprils completed production was sold during the month. Costs applied to production during the month were as follows: Materials $ 491,600 Conversion $ 760,000 $1,251,600 Required: Prepare the production cost report for April 2021 using weightedaverage costing for Bright Limited.