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 Department			Motor Department
Direct materials	$	150,000		$	96,000
Direct labor		12,000			18,000
Manufacturing overhead		18,000			6,000

Instructions

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 I. Physical Flow	Total Units
Inputs: