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Stevens Company's inventory on March 1 and the costs charged to Work in Process --Department B during March are as follows: Beginning work in process, 12,000 units, 60% completed $62,400 From Department A, 55,000 units started this period Direct materials added 115,500 Direct labor incurred 384,915 Factory overhead incurred 138,000 During March, all direct materials were transferred in from Department A the units in process at March 1 were completed and transferred to finished goods, and of the 55,000 units entering the department, all were completed except 6,000 units that were 70% completed. Stevens uses the first in, first-out cost flow method Prepare a cost of production report for March If required, round your cost per equivalent unit amounts to four decimal places. Round all other amounts to the nearest dollar. If an amount value is zero entero" as answer If required, round your cost per equivalent unit amounts to four decimal places. Round all other amounts to the nearest doltar. If an amount value is zero enter"0" as answer Stevens Company Cost of Production Report-Department B For the Month Ended March 31 Equivalent Units Direct Materials Whole Units Conversion UNITS Units charged to production Tnventory in process, March 1 Received from Dept. A Total units accounted for by Dept. B Units to be assigned costs: Inventory in process, March 1 (60% completed) Started and completed in March Transferred to finished goods in Marc. Inventory in process, March 31 (70% completed) Total units to be assigned costs Costs COSTS Direct Materials Conversion Total Cost per equivalent unit: Total costs for March in Dept. B Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, March 1 Costs incurred in March Total costs accounted for by Dept. B Costs allocated to completed and partially completed units: Inventory in process, March 1, balance To complete inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total costs assigned by Dept. B