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 From Department A, 55,000 units started this period Direct materials added Direct labor incurred 115,500 384,916 138,000 Factory overhead incurred 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. Required: Prepare a cost of production report for March. Round cost per equivalent unit to four decimal places and the other answers to the nearest dollar. If an answer is zero, enter "0". Cost of Production Report Prepare a cost of production report for March. Round cost per equivalent unit to four decimal places and the other answers to the nearest dollar. If an answer is zero, enter "0" Stevens Company Cost of Production Report-Department B For the Month Ended March 31 Equivalent Units UNITS Whole Units Direct Materials Conversion 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: Inventory in process, March 1 (60% completed) 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: 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 Costs Cost of Production Report Costs COSTS Direct Materials Conversion Total Costs per equivalent unit: Total costs for March in Dept. B Total equivalent units Cost per equivalent unit Costs charged to production: Inventory in process, March 1 Costs incurred in March Total costs accounted for by Dept. B Cost allocated to completed and partially completed units: Inventory in process, March 1 Costs incurred in March Total costs accounted for by Dept. B Cost 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