Stevens Company's inventory on March 1 and the costs charged to Work in ProcessDepartment B during March are as follows:

Beginning work in process, 12,000 units, 60% completed		$62,400
From Department A, 55,000 units started this period
Direct materials added		115,500
Direct labor incurred		384,915
Factory overhead incurred		138,000

During March, all direct materials were transferred from Department A, the units in process at March 1 were completed, and of the 55,000 units entering the department, all were completed except 6,000 units that were 70% completed. Inventories are costed by the first-in, first-out method.

Prepare a cost of production report for March.

If required, round your cost per equivalent unit amounts to four decimal places. Round all other amounts to the nearest dollar. If an amount value is zero enter "0" as answer.

Stevens Company
Cost of Production ReportDepartment B
For the Month Ended March 31
Unit Information
Units charged to production:
Inventory in process, March 1			fill in the blank 1
Received from Department A			fill in the blank 2
Total units accounted for by Department B			fill in the blank 3
Units to be assigned cost:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, March 1 (60% completed)	fill in the blank 4	fill in the blank 5	fill in the blank 6
Started and completed in March	fill in the blank 7	fill in the blank 8	fill in the blank 9
Transferred to finished goods in March	fill in the blank 10	fill in the blank 11	fill in the blank 12
Inventory in process, March 31 (70% completed)	fill in the blank 13	fill in the blank 14	fill in the blank 15
Total units to be assigned costs	fill in the blank 16	fill in the blank 17	fill in the blank 18
Cost Information
COSTS:
		Direct Materials	Conversion
Costs per equivalent unit:
Total costs for March in Department B		$fill in the blank 19	$fill in the blank 20
Total equivalent units		fill in the blank 21	fill in the blank 22
Cost per equivalent unit		$fill in the blank 23	$fill in the blank 24
Costs assigned to production:
	Direct Materials Costs	Conversion Costs	Total Costs
Inventory in process, March 1			$fill in the blank 25
Costs incurred in March			fill in the blank 26
Total costs accounted for by Department B			$fill in the blank 27
Costs allocated to completed and partially completed units:
Inventory in process, March 1, balance			$fill in the blank 28
To complete inventory in process, March 1	$fill in the blank 29	$fill in the blank 30	fill in the blank 31
Started and completed in March	fill in the blank 32	fill in the blank 33	fill in the blank 34
Transferred to finished goods in March			$fill in the blank 35
Inventory in process, March 31	fill in the blank 36	fill in the blank 37	fill in the blank 38
Total costs assigned by Department B			$fill in the blank 39