Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted-average costing

The following information is available for the month of March 2017 for the assembly department

WIP, beginning inventory (Conversion costs 40% complete)	340 Units
units started during march	890 units
WIP, ending inventory (Conversion costs 50% complete)	100 units

The cost details for the month of march:

WIP, beginning inventory:
Direct Materials	$346000
Conversion Costs	$366000
Direct materials costs added during March	$703500
Conversion costs added during March	$1128500

prepare process cost report through cost per equivalent units