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 $325,000 Conversion costs Direct labor cost incurred $23,750 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 0 Answer 0 Plus equivalent units in ending inventory Answer 0 Answer 0 Equivalent units in process Answer 0 Answer 0 Total cost to accounted for and cost per equivalent unit in process: Beginning work-in-process Answer 0 Answer 0 Answer 0 Current costs Answer 0 Answer 0 Answer 0 Total cost in process Answer 0 Answer 0 Answer 0 Equivalent units in process Answer 0 Answer 0 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

Howell Paving Company Cost of Production Report For the Month Ending April 30, 2017 Equivalent units in process: Units completed Plus equivalent units in ending inventory Equivalent units in process \begin{tabular}{|r|r|r|} \hline Materials & Conversion & Total \\ \hline 0 & 0 \\ \hline 0 & 0 \\ \hline 0 & 0 \\ \hline \end{tabular} Total cost to accounted for and cost per equivalent unit in process: Beginning work-in-process Current costs Total cost in process Equivalent units in process Cost per equivalent unit in process \begin{tabular}{lllll} $ & 0 & $ & 0$ & 0 \\ & 0 & 0 & 0 \\ \hline$ & 0 & 0 & 0 \\ & 0 & 0 & \\ \hline$ & 0 & 0$ & 0 \\ \hline \hline \end{tabular} Accounting for total costs: Transferred out Ending work-in-process: Materials Conversion Total cost accounted for \begin{tabular}{ccc} 0 & \\ 0 & 0 \\ \hline$ & 0 \\ \hline \hline \end{tabular}