Bubbly Bottling Company bottles ginger beer soft drinks using a process cost system. Following are cost and production data for the mixing department for March:

	Units	Materials	Conversion Costs
Inventory, March 1	26,000	$6,440	$7,760
Placed in production during March	74,000	$16,620	$31,200
Inventory, March 31	34,000	?	?

The March 31 inventory was 100% complete as to materials, and 40% complete as to conversion costs.

Required: Prepare a production cost report for the month ended March 31 using the average cost method.

Bubbly Bottling Company Production Cost Report For the Month Ended March 31 Actual Units Calculation of physical units: Units in beginning inventory Units started during the period Units to be accounted for Actual Equivalent Units Units Materials CC Units completed and transferred Units in ending inventory Total units accounted for Costs: Materials CC Total Costs in Beginning Inventory Costs added during period Total Costs to account for Equivalent Units from above Cost per equivalent unit Materials CC Total Costs accounted for: Units completed and transferred Units in Ending Inventory Total Costs Accounted For