Spacely Sprockets makes key components for the transportation industry using the process cost system. Below are the cost and production data from the Foundry Department for April. The beginning inventory on the first of April was 100% complete as to materials and 40% as to conversions costs. Beginning WIP included: 5,300 units, which amounted to $23,400. Spacely Sprockets used direct materials for $248,000 and had conversions costs of $140,840 to place 80,400 sprockets into production. Ending WIP amounted to 8,400 units, which were 100% completed for materials and 20% completed to conversions costs. Prepare a production report using the FIFO Method. (Round your answers to two decimal places when needed and use rounded answers for all future calculations). Spacely Sprockets Equivalent Units Whole Units Transferred In Direct Material Conversion Costs UNITS Units to account for: Beginning work-in-process Materials Received Total units to account for Units to be assigned costs: Beginning WIP Started and Completed Transferred out Ending work-in-process Total units assigned costs Spacely Sprockets COSTS Transferred In Direct Materials Conversion Costs Total Costs Costs per Equivalent Unit of Production: Total costs for the month Total Equivalent Units Costs per EUP Costs Assigned to Product: Beginning WIP Cost for the month Total Costs allocated to units: Beginning WIP Cost to complete WIP Started and completed units Transferred out Ending WIP Total Costs Assigned