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: