C&H Company provides a tax return service. C&H has two processing centers staff and

managers. The data that follow show the production and cost results for the staff center for the

month of March:

Costs of direct material (paper, staples etc.) are immaterial for C&H. Hence, all production costs

are conversion costs (labor and overhead).

Prepare the March production cost report for the staff center.

Production data:
Tax returns in process, March 1 (45% complete	60
Tax returns started in production	2,730
Tax returns in process, March 31 (60% Complete)	90
Cost data:
Costs in tax returns in process, March 1	$ 1,917
Costs for March	$ 188,163
=Total	$ 190,080