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Suburbia Company manufactures a product through a continuous single-step process. All materials are added at the beginning of processing. Production and cost data for the company for February 2016 are as follows: Production data: In process, beginning of month (20% converted) 1,000 units Started during February 5,000 units Completed and transferred to finished goods 4, 500 units In process, end of month (60% converted) 1, 500 units Manufacturing costs: Work in process, beginning $14, 730 Materials $45,000 Direct labor cost $102, 960 Factory overhead cost $51, 480 Required: Prepare a cost of production report for February 2016. Use FIFO process costing