The inventory at April 1, 2021, and the costs charged to Work in ProcessDepartment B during April for Hawk Company are as follows:

Opening inventory 500 units, 60% completed	$3,460
Transferred in during April From Department A, 10,000 units	36,300
Direct labour used during April	7,960
Factory overhead applied during April	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 and transferred to finished goods, except 1,200 units, which were 25% completed as to conversion costs. Inventories are costed by the first-in, first-out method.

Required:

Prepare a cost of production report for April. Record the entry to transfer the completed goods to finished goods inventory.