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 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.