Instruction Stevens Company's inventory on March 1 and the costs charged to Work in Process-Department B during March are as follows: Beginning work in process, 12,000 units, 60% completed $ 62,400 From Department A, 55,000 units started this period Direct materials added Direct labor incurred Factory overhead incurred 115,500 384,915 138,000 During March, all direct materials were transferred from Department A, the units in process at March 1 were completed, and of the 55,000 units entering the department, all were completed except 6,000 units which were 70% completed. Inventories are costed by the first-in, first-out method. Required: Prepare a cost of production report for March. Round cost per equivalent unit to four decimal places and the other answers to the nearest dollar. If your answer is zero, enter "0".