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		384,916
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 Report--Department B
For the Month Ended March 31
Unit Information
Units charged to production:
Inventory in process, March 1
Received from Dept. A
Total units accounted for by Dept. B
Units to be assigned cost:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, March 1 (60% completed)
Started and completed in March
Transferred to finished goods in March
Inventory in process, March 31 (70% complete)
Total units to be assigned costs
Cost Information
COSTS:
Costs per equivalent unit:
		Direct Materials	Conversion
Total costs for March in Dept. B		$	$
Total equivalent units
Cost per equivalent unit		$	$
Costs charged to production:
	Direct Materials Costs	Conversion Costs	Total
Inventory in process, March 1			$
Costs incurred in March
Total costs accounted for by Dept. B			$
Costs allocated to completed and partially completed units:
Inventory in process, March 1, balance			$
To complete inventory in process, March 1	$	$
Started and completed in March
Transferred to finished goods in March			$
Inventory in process, March 31
Total costs assigned by Dept. B			$