Suburbia Company manufactures a product through a continuous single-step process. All materials are added at the beginning of processing. Production and cost data for the company for February 2016 are as follows:

Production data:

-In process, beginning of month (20% converted) 1,000 units

-Started during February 5,000 units

-Completed and transferred to finished goods 4,500 units

-In process end of month (60% converted) 1,500 units

Manufacturing costs:

-Work in process, beginning $14,730

-Materials $45,000

-Direct labor cost $102,960

-Factory overhead cost $51,480

QUESTION: Prepare a cost of production report for February 2016. Use FIFO process costing