Building a kayak using the composite method is a very labour-intensive process. In the fabrication department, the kayaks go through several steps as employees carefully place layers of Kevlar in a mould and then use resin to fuse together the layers. The excess resin is removed with a vacuum process, and the upper shell and lower shell are removed from the moulds and assembled. The seat, hatch, and other components are added in the finishing department. At the beginning of April, Current Designs had 32 kayaks in process in the fabrication department. Rick Thrune, the production manager, estimated that about 80% of the material costs had been added to these boats, which were about 50% complete with respect to the conversion costs. The cost of this inventory had been calculated to be $8,820 in materials and $8,620 in conversion costs. During April, 78 boats were started into production. At the end of the month, the 35 kayaks in the ending inventory were 20% complete as to materials and 40% complete as to conversion costs. A review of the accounting records for April showed that materials with a cost of $18,240 had been requisitioned by this department and that the conversion costs for the month were $42,110. Complete a production cost report for April 2022 for the fabrication department using the weighted-average method. Direct materials and conversion costs are incurred uniformly throughout the process.

CURRENT DESIGNS Production Cost Report: Fabrication Department choose the accounting period April 30, 2022For the Month Ended April 30, 2022For the Year Ended April 30, 2022
				Equivalent Units
Quantities		Physical Units			Direct Materials		Conversion Costs		Total
Units to be accounted for
	Work in process inventory, April 1	enter a number of units
	Started into production	enter a number of units
Total units to be accounted for		enter a total number of units
Units accounted for
	Completed and transferred out	enter a number of units			enter a number of units		enter a number of units
	Work in process inventory, April 30	enter a number of units			enter a number of units		enter a number of units
Total units accounted for		enter a total number of units			enter a total number of units		enter a total number of units
Costs
Unit costs
	Total cost				$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
	Equivalent units				enter a number of units		enter a number of units
	Unit costs				$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Cost Reconciliation Schedule
Costs to be accounted for
	Work in process inventory, April 1								$enter a dollar amount
	Started into production								enter a dollar amount
Total costs to be accounted for									$enter a total amount
Costs accounted for
	Completed and transferred out								$enter a dollar amount
	Work in process inventory, April 30
	Direct materials						$enter a dollar amount
	Conversion costs						enter a dollar amount		enter a subtotal of the two previous amounts
	Total costs accounted for