Stevens Company's inventory on March 1 and the oosts charged to Work in Process-Department B during March are as tollows: Beginning work in pro ess, 12,000 units, 60% completed From Department A, 55,000 units starned this period Direct materials added Direct labor incurred Factory overhead incurred $62,400 115,500 384,916 38,000 During March, all direct matenials were translerred from Department A, the units in process at March 1 were completed, and of the 55,000 units entering the department, all were cogleted 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 dotar If an answer is zero, enter o