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$

$115,500$

$384,915$

$138,000$

From Department $A,55,000$ units started this period

Direct materials added

Direct labor incurred

Factory overhead incurred 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. answer.

Stevens Company

Cost of Production Report$-$Department B

For the Month Ended March $31$

UNITS

Whole Units

Equivalent Units

Units charged to production:

Inventory in process, March $1$

Received from Dept. A

Total units accounted for by Dept. B

Units to be assigned costs:

costs

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