Stevens Company's inventory on March 1 and the costs charged to work in Process --Department during March are as follow $62,400 Beginning work in process, 12,000 units, completed From Department A, 55,000 units started this period Direct materials added Direct labor incurred Factory overhead incurred 115.500 384.915 138.000 During March, al direct materials were transferred from Department A, the units in process at March 1 were completed, and of the 53.000 unts entering the department, al were completed except 6.000 units which were 70 completed Inventories are costed by the first in, first-out method Prepare a cost of production report for March Prepare a cost of production report for March If required, round your cost per equivalent amounts to four decimal places. Round all other not to the door an amount value is remers Swans Company Cost of Production Report Department For the Month nded March 31 Units charged to production Inventory in process, March 1 Received from Department Total units accounted for by Department Units to be assigned costi Louivalent Units Units Materials Conversion Inventory in process, March 160 completed) Started and completed in March Transferred to finished goods in March Inventory in process, March 31 (704complete) Total units to be signed costs COSTS Direct Materials Convention Costs per equivalent un Total cost for March in Department Total cuivalent is Transferred to finished goods in March Inventory in process, March 31 (70% complete) Total units to be assigned costs Cost Information COSTS: Materials Conversion Costs per equivalent unit Total costs for March in Department Total cual units Com per equivalent Costs charged to production Direct Materials Conversion Costs Costs Inventory in process, March 1 Costs incurred in March Total cost accounted for by Department 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 Department B