The following information relates to Aromatic Company for its line of perfume products for the month ended March 31:

Units in beginning inventory (units equal cases of product) 2,700

Cost of units in beginning inventory:

Materials . $40,500

Conversion . $18,900

Units placed in production . 54,000

Cost incurred during current period:

Materials $239,598

Conversion $215,310

Units remaining in ending inventory

(100% complete as to materials, 60% complete as to conversion) 3,000

How do I make a production cost report for the month ended March 31, using the average cost method.