Building a kayak using the composite method is a very labor$-$intensive process. In the Fabrication Department, the kayaks go through several steps as employees carefully place layers of Kevlar ${?}^B$ in a mold 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 molds and assembled. The seat, hatch, and other components are added in the Finishing Department.

At the beginning of April, Current Designs had $30$ kayaks in process in the Fabrication Department. Rick Thrune, the production manager, estimated that about $80\%$ of the materials 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 $$8,400$ in materials and $$9,000$ in conversion costs.

During April, $72$ boats were started. At the end of the month, the $35$ kayaks in the ending inventory had $20\%$ of the materials and $40\%$ of the conversion costs already added to them.

A review of the accounting records for April showed that materials with a cost of $$17,500$ had been requisitioned by the Fabrication Department and that the conversion costs for the month were $$39,600.$

Complete a production cost report for April $2022$ for the Fabrication Department using the weighted$-$average method.

CURRENT DESIGNS

Fabrication Department

Production Cost Report

For the Year Ended April $30,2022$

Equivalent Units

Quantities

Physical Units

Materials

Conversion Costs