Cost of production report normal spoilage, Malamud company uses process costing. All materials are added at the beginning of the process. The product is inspected when it is 80 percent converted, and spoilage is identified only at that point. Normal spoilage is expected to be 5% of good output. During march, 10500 units were put into process. Current costs were 52500 for materials, 39770 for labor, and 31525 for factory overhead. The 3000 units still in process at the end of march were estimated to be 90% complete. All spoilage was normal. A total of 7000 units were transferred to finished goods.

REQUIRED: A cost of production report for march.