One of sun Appliance's products is a dishwasher. Two processing departments are involved in the dishwasher's manufacture. The tub is assembled in one department, and a second department assembles and installs the motor. There is no beginning or ending work in process in either department. During March, the company incurred the following costs in the manufacture of 4,000 dishwashers.

Direct materials:

Tub department: $150,000

Motor department: $96,000

Direct labor:

Tub department: 12,000

Motor department: 18,000

Manufacturing overhead:

Tub department: 18,000

Motor department: 6,000

Instructions: complete a production cost report for the motor department of Sun Appliance for March.