PA$3-3$ and PA$3-4($Algo$)$ Preparing a Process Costing Production Report $[$LO $3-2,3-3,3-4,3-5]$

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Saddleback Company makes camping lanterns using a single production process. All direct materials are added at the beginning of the manufacturing process. Information for the month of March follows:

$\backslash$table$[[,$Units,Costs$],[$Beginning work in process $(30\%$ complete$),118,300,],[$Direct materials,,$ $193,000],[$Conversion cost$,,345,000],[$Total cost of beginning work in process,,$$538,000$