J Booth Company produces a product that passes through an assembly process and a finishing process. All manufacturing costs are added uniformly for both processes. The following information was obtained for the assembly department for March:

a. WIP, March 1, had 48,000 units (60 percent completed) and the following costs:

Direct materials...............................$186,256

Direct labour.....................................64,864

Overhead applied...............................34,400

b. During March, 138,400 units were completed and transferred to the finishing department, and the following costs were added to production:

Direct materials..................................$267,880

Direct labour......................................281,280

Overhead applied................................117,144

c. On March 31, there were 21,600 partially completed units in process. These units were 70 percent complete.

Required:

Prepare a production report for the assembly department for March using the FIFO method of costing. (Carry the unit cost computation to four decimal places.)