One of Spa Magics products is a whirlpool spa. Two processing departments are involved in the whirlpool spas manufacture. The tub is assembled in one department, and a second department assembles and installs the motor. There was no beginning or ending work in process in either department on March 1. During March, the company incurred the following costs in the manufacture of 5,000 whirlpool spas.

Tub Department Motor Department

Direct materials $ 1,250,000 $ 750,000

Direct labor 100,000 60,000

Manufacturing overhead 600,000 30,000

Required: Complete the March production cost report for the Motor Department of Spa Magic.