The Sanding Department of Han Furniture Company has the following production and manufacturing cost data for April 2005.
- Production: 12,000 units finished and transferred out; 3,000 units started that are 100% complete as to materials and 40% complete as to conversion costs
- Manufacturing costs: Materials $36,000; labor $30,000; overhead $37,320.
Prepare a production cost report. There is no beginning work in process.