One of Sun Appliance's products is a dishwasher. Two processing departments are involved in the dishwasher's manufacture. The tub is assembled in one department, and a second department assembles and installs the motor. There is no beginning or ending work in process in either department. During March, the company incurred the following costs in the manufacture of 4,000 dishwashers. Tub Department Motor Department Direct materials $ 150,000 $ 96,000 Direct labor 12,000 18,000 Manufacturing overhead 18,000 6,000 Instructions Complete a production cost report for the Motor Department of Sun Appliance for March. Motor Department of Sun Appliance Production Cost Report For the month of March Part I. Physical Flow Total Units Inputs: • Beginning WIP • Started Dishwashers to account for Outputs: • Units completed • Ending WIP Dishwashers accounted for Part II. Equivalent Units Direct Materials Conversion Based on monthly input: • Beginning WIP • Units started Equivalent units of input Based on monthly output: • Units completed • Ending WIP Equivalent units of output Part III. Cost Per Equivalent Unit Total Unit Cost Direct Materials Conversion Costs from Tub Department Costs from Motor Department Total Divide by equivalent units Costs per equivalent unit Part IV. Total Cost Assignment Total Costs Direct Materials Conversion Costs to account for: • Cost of beginning WIP • Cost added during the period Total cost to account for Costs accounted for: • Cost of goods transferred Beginning WIP last period Beginning WIP this period Started and completed Total cost transferred • Add ending WIP Total cost a