Jbooth 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 labor ...... 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 labor ....... 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.)