The Assembly Department of the Long$-$Distance Golf Club Super Driver Company, has the following production and cost data at the end of March, $2021.$

Production: $12,600$ units started into production; $11,500$ units transferred out and $1,100$ units $100\%$ completed as to materials and $70\%$ completed as to conversion costs.

Manufacturing Costs: Materials added at beginning of process, $$49,750$; Labor, $$61,550$; Overhead $$32,440.$

Instructions

Prepare a Production Cost Report for the Company for the month of March $2021.$