C&H Square Company provides a tax return processing service. C&H essentially has two processing centers'staff and managers. The data that follow show the production and cost results for the staff center for the month of March:

Required:
Costs of direct materials (paper, staples, etc.) are immaterial for C&H. Hence, all production costs are conversion costs (labor and overhead). Prepare the March production cost report for the staffcenter.

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Production data: Tax returns in process, March 1 (80% complete). Tax returns started in production Tax returns in process, March 31 (60% complete) 50 2,500 55 Cost data: Costs in tax returns in process, March 1. Costs for March Total $ 2,500 238,848 $241,348