MacBook Air Problem 2 (Textbook Reference: P3-1A)-Prepar e a production cost report Pure Aqua Company is a producer of flavored miner water. These data are for its March production Work in Process Inventory, March 1, 3,000 units (units equal cases): Direct materias Direct labor S 12,600 S 6,000 $ 9,000 S 27,600 Units started in March 9,000 Costs incurred in March: incured n March Direct materials Direct labor Manufacturing overhead applied S 35,360 S 55,200 The beginning inventory was 100% complete for materials and 50% complete for conversion costs the ending at March 31 consisted of 4,500 units (100% complete as to materials, 60% complete as to conversion). Required: Prepare a production cost report for the month ended March 31, using the average cost method. **A production report template has been provided on the next page