Process costing system: Use weighted average method to report production cost for April (must show calculations or not credit; round unit costs to 3 decimal places)

April 1 start inventory/WIP 800 pcs

Pieces started during April: 10,000 pieces

April 30, ending inventory/1,800 Work In Progress

Completion rates: April 1 direct materials: 75%; conversion costs: 40%

April 30 direct materials: 30%; conversion costs: 20%

Work in Progress account cost information:

Initial inventory – direct materials $22,000

Initial inventory – conversion cost 35,000

Direct materials used in April 50,000

April conversion cost 93,000

ACCOUNT BALANCE (total) $200,000

PRODUCTION COST REPORT: