Humphrey Manufacturing produces automobile parts and batteries. All direct materials are added at the beginning of production, and conversion costs are incurred evenly throughout production. The following production information is for the month of April:
Units:
Work in process, March 31: 6,000 units, (40% complete)
Units started in April: 42,000
Units completed during April: 40,000
Work in process April 30: 8,000 units, (25% complete)

Costs in beginning WIP:
Direct materials ... $ 7,500
Conversion costs .... 2,125
Total ........ $9,625

Costs added this period:
Direct materials added in April ...... $ 70,000
Conversion costs added in April .... 42,500
Total ............... $112,500

REQUIRED
Prepare a process cost report for April using the weighted average method.