The inventoryat April 1, 2012, and the costs charged to Work

The inventoryat April 1, 2012, and the costs charged to Work in Process–Department B duringApril for Hawk Company are as follows:500 units, 60%completed$ 3,460From Department A,10,000 units36,300Direct labor7,960Factory overhead12,500During April, all direct materials aretransferred from Department A, the units in process at April 1 were completed,and of the 10,000 units entering the department, all were completed except1,200 units which were 25% completed as to conversion costs. Inventories arecosted by the first-in, first-out method.Prepare a cost of production report forApril.