Complete the cost of production report for Department B for the month of April using the following information: March 31 inventory in Department B consists of 4000 units that are fully complete as to materials and 75% complete as to conversion. The units have accumulated costs of $6250. The following costs were added in April: Direct Materials $52,500; Direct Labor $47,500; Factory Overhead $14,510 Units for April: Beginning WIP 4000 units Started this period 70000 units Ending WIP 3000 units Ending WIP is 30% complete as to conversion Cost of Production Report - Department B For the Month Ended April 30 Units charged to production: Inventory in process, April 1 Received from materials storeroom Total units accounted for by Department B Units to be assigned costs: Inventory in process, April 1 Started and completed in April Transferred to Department C in April Inventory in process, April 30 Total units to be assigned costs Costs per equivalent unit: Unit Information Total costs for April in Department B Total equivalent units Cost per equivalent unit Costs charged to production: Cost Information Inventory in process, April 1 Costs incurred in April Total costs accounted for by Department B Costs allocated to completed and partially completed units: Inventory in process, April 1 To complete inventory in process, April 1 Cost of completed April 1 work in process Started and completed in April Transferred to Department C Inventory in process, April 30 Total costs assigned by Department B Whole Units Direct Materials Equivalent Units Direct Materials Direct Materials Conversion Conversion Conversion Total