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. Tub Motor Department Department Direct materials $ 160, 000 $ 80, 000 Direct labor 15, 000 20, 000 Manufacturing overhead 25, 000 12, 000 Required: Complete a production cost report for the Motor Department of Sun Appliance for March. Motor Department of Sun Appliance Production Cost Report For the month of March Part 1. Physical Flow Total Units Inputs: . Beginning WIP . Started 4,000. Units completed 4,000 4,000 . Ending WIP Equivalent units of output 4,000 4,000 Part III. Cost Per Equivalent Total Unit Unit Direct Materials Conversion Cost Costs from Tub Department $ 160,000 $ 40,000 Costs from Motor Department 80,000 32,000 Total $ 240,000 $ 72,000 Divide by equivalent units 4,000 4,000 Costs per equivalent unit $ 78.00 $ 60.00 $ 18.00 Part IV. Total Cost Total Direct Assignment Costs Materials Conversion Costs to account for: . Cost of beginning WIP $ OV . Cost added during the period 312,000 240,000 72,000 Total cost to account for $ 312,000 $ 240,000 $ 72,000 Costs accounted for: . Cost of goods transferred Beginning WIP last period $ o $ OV $ Beginning WIP this period 312,000 $ 240,000 X $ 72,000 X Started and completed 4,000 X 4,000 X 4,000 X Total cost transferred 316,000 $ 244,000 $ 76,000 . Add ending WIP Total cost accounted for $ 316,000 $ 244,000 $ 4,000. Ending WIP Dishwashers accounted for 4,000 Part II. Equivalent Units Direct Materials Conversion Based on monthly input: . Beginning WIP 0 . Units started 4,000 4,000 Equivalent units of input 4,000 4,000 Based on monthly output: Units completed 4,000 4,000 Ending WIP Equivalent units of output 4,000 4,000 Part III. Cost Per Equivalent Unit Total Unit Direct Cost Materials Conversion Costs from Tub Department $ 160,000 $ 40,000 Costs from Motor Department 80,000 32,000 Total $ 240,000 $ 72,000 Divide by equivalent units 4,000 4,000 Costs per equivalent unit $ 78.00 $ 60.00 $ 18.00 Part IV. Total Cost Assignment Total Costs Direct Materials Conversion Costs to account for: . Cost of beginning WIP $ 0 0 . Cost added during the period 312,000 240,000 72,000 Total cost to account for $ 312,000 $ 240,000 $ 72,000 Costs accounted for: . Cost of goods transferred Beginning WIP last period $ 0 $ 0 $ Beginning WIP this period Started and completed