Casey Carpet manufactures broadloom carpet in seven processes: Spinning, Dyeing, Plying, Spooling, Tufting, Latexing and Shearing. In the Dyeing Department the direct materials (dye) are added at the beginning of the process. Conversion costs are incurred evenly throughout the process. Casey uses FIFO process costing. Information for March 2011 follows:

	Units:
	Beginning work in process inventory (40% complete as
	to conversion work)	90	rolls
	Transferred in from Spinning Department during March	750	rolls
	Completed during March	780	rolls
	Ending work in process (75% complete as to
	conversion work)	60	rolls
	Costs:
	Beginning work in process (transferred-in cost, $2,286;
	materials cost, $4,140; conversion costs, $1,125)	$7,551
	Transferred in from Spinning Department during March	12,750
	Materials cost added during March	34,500
	Conversion costs added during March (manufacturing
	wages, $8,880; manufacturing overhead, $70,020)	78,900

Requirements

1.	Fill in the time line for Casey's Dyeing Department.
2.	Use the time line to help you compute the equivalent units, cost per equivalent unit, and total costs to account for in Casey's Dyeing Department for March using the FIFO method.
3.	Prepare the March production cost report for Casey's Dyeing Department. (Round your answers to the nearest whole dollar. For entries with a $0 balance, make sure to enter "0" in the appropriate column.)
4.	Journalize all transactions affecting Casey's Dyeing Department during March, including the entries that have already been posted.