Problem 2 (Textbook Reference: P3-1A)- Prepare a production cost report Pure Aqua Company is a producer of flavored miner water. These data are for its March production: Work in Process Inventory. March 1.3,000 units (units equal cases Direct materials Direct labor Manufacturing overhead applied (1,500 machine hours at $6 per hour) S 12,600 S 6,000 $ 27,600 S 9,000 Units started in March 9,000 Costs incurred in March 36,360 $ 55,200 Direct materials Direct labor Manufacturing overhead applied (13,800 machine-hours) o conversion). The ending inventory at March 31 consisted of 4,500 units (100% complete as to materials, 60% complete as t Required: Prepare a production cost report for the month ended March 31, using the average cost method. ***A production report template has been provided on the next page***