Teach me how to find Costs Remaining in EWIP

Problem 2 (Textbook Reference: P3-1A) - Prepare a production cost report Pure Aqua Company is a producer of flavored miner water. These data are for its March production: Work in Process Inventory March 1. 3,000 units (units equal cases Direct materials Direct labor Manufacturing overhead applied (1,500 machine hours at $6 per hour) $ 12,600 S 6,000 S 9,000 $ 27,600 Units started in March 9,000 Costs incurred in March: Direct materials Direct labor Manufacturing overhead applied (13,800 machine-hours) S 36,360 s 55,200 #82,800 The ending inventory at March 3 l consisted of 4,500 units (100% complete as to materials, 60% complete as to conversion) Required: Prepare a production cost report for the month ended March 31, using the average cost method