Prepare a production cost report

Conversion Costs Units Percent Complete 300 40% Production Data - Assembly Department Work in process units, April 1 Units started into production Work in process units, April 30 2,700 200 60% Cost Data - Assembly Department Work in process, April 1 Materials $4,600 Conversion costs 8,000 $12,600 Direct materials 50,400 Direct labor 80,000 Manufacturing overhead 150,000 Conversion Costs Units Percent Complete 300 40% Production Data - Assembly Department Work in process units, April 1 Units started into production Work in process units, April 30 2,700 200 60% Cost Data - Assembly Department Work in process, April 1 Materials $4,600 Conversion costs 8,000 $12,600 Direct materials 50,400 Direct labor 80,000 Manufacturing overhead 150,000