Problem

The inventory at April $1,2010,$ and the costs charged to Work in Process$-$Department B during April for

Zarley Company are as follows:

$1,200$ units, $40\%$ completed

From Department $A,26,000$ units

Direct labour

Factory overhead

$$47,800$

$845,000$

$312,000$

$176,770$

During April, all direct materials are transferred from Department A; the units in process at April $1$ were

completed; and, of the $26,000$ units entering the department, all were completed except $1,000$ units, which

were $70\%$ completed as to conversion costs. Inventories are costed by the first$-$in$,$ first$-$out method.

Prepare a cost of production report for April