?The inventory at April 1, 2012, and the costs charged to Work in Process--Department B during April for Hawk Company are as follows:

500 units, 60% completed	$ 3,460
From Department A, 10,000 units	36,300
Direct labor	7,960
Factory overhead	12,500

During April, all direct materials are transferred from Department A, the units in process at April 1 were completed, and of the 10,000 units entering the department, all were completed except 1,200 units which were 25% completed as to conversion costs. Inventories are costed by the first-in, first-out method.

Prepare a cost of production report for April.