J Booth Company produces a product that passes through an assembly process and a finishing process. All manufacturing costs are added uniformly for both processes. The following information was obtained for the assembly department for March:

a. WIP, March 1, had 27,000 units (20 percent completed) and the following costs:

Direct materials	$357,600
Direct labour	217,500
Overhead applied	156,800

b. During March, 138,400 units were added to production, and the following costs were added to production:

Direct materials	$737,000
Direct labour	524,000
Overhead applied	468,000

c. On March 31, there were 31,700 partially completed units in process. These units were 40 percent complete.

Required:

Prepare a production report for the assembly department for March using the weighted average method of costing. The report should disclose the physical flow of units, equivalent units, and unit costs and should track the disposition of manufacturing costs. Round "Per unit cost" values to four decimal places.

Jbooth Company Assembly Department Production Report For March (Weighted Average Method) Unit Information Physical flow: Units to account for: Units in beginning WIP Units started Total units Units accounted for: Units completed Units in ending WIP Total units Equivalent units: Materials Conversion Completed EWIP Total Cost Information Costs to account for: Materials Conversion BWIP Added Total Grand total Per unit cost: Materials Conversion Total Costs accounted for: Units transferred out EWIP - material Conversion