Cost of Production Report: No Beginning Inventories Howell Paving Company manufactures asphalt paving materials for highway construction through a one-step process in which all materials are added at the beginning of the process. During April, the company accumulated the following data in its process costing system: Production data Work in process, 4/1 Otons Raw materials transferred to processing 35.000 tons Work-in-process, 4/30 (50% converted) 5,000 tons Cost data Raw materials transferred to processing $440,000 Conversion costs Direct labor cost incurred $95.000 Manufacturing overhead applied ? Manufacturing overhead is applied at the rate of 515 per equivalent unit (ton) processed. Prepare a cost of production report for April. Howell Paving Company Cost of Production Report For the Month Ending April 30 Equivalent units in process: Materials Conversion Total Unts completed 0 0 Plus equivalent units in ending inventory 0 0 Equivalent units in process 0 0 Total cost to accounted for and cost per equivalent unit in process: Beginning work-in-process $ 0$ 0$ 0 . Current costs 0 0 0 Total cost in process $ $ 0 $ 0 $ 0 Equivalent units in process 0 0 Cost per equivalent unit in process $ 0 $ 0 $ 0 0 Accounting for total costs: Transferred out $ $ 0 Ending work-in-process: Materials 0 Conversion 0 0 G