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

Complete a production cost report for the Motor Department of Sun Appliance for March. (Round your Costs per equivalent units to 2 decimal places. Leave no cells blank – be certain to enter “0” wherever required. Omit the “$” sign in your response.)

Motor Department of Sun Appliance
Product 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 Costs
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
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
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 accounted for $ $ $