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 2017, the company accumulated the following data in its process costing system: Production data Work-in-process, 4/1/17 0 tons Raw materials transferred to processing 25,000 tons Work-in-process, 4/30/17 (75% converted) 5,000 tons Cost data Raw materials transferred to processing $1,300,000 Conversion costs Direct labor cost incurred $95,000 Manufacturing overhead applied ? Manufacturing overhead is applied at the rate of $6 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, 2017 Equivalent units in process: Materials Conversion Total Units completed Answer 20,000 Answer 20,000 Plus equivalent units in ending inventory Answer 5,000 Answer 3,750 Equivalent units in process Answer 25,000 Answer 23,750 Total cost to accounted for and cost per equivalent unit in process: Beginning work-in-process Answer 1,300,000 Answer 1,300,000 Answer 712,500 Current costs Answer 1,300,000 Answer 1,300,000 Answer 0 Total cost in process Answer 0 Answer 0 Answer 0 Equivalent units in process Answer 25,000 Answer 23,750 Cost per equivalent unit in process Answer 0 Answer 0 Answer 0 Accounting for total costs: Transferred out Answer 0 Ending work-in-process: Materials Answer 0 Conversion Answer 0 Answer 0 Total cost accounted for Answer 0