Deltex uses a process costing system to account for manufacturing costs. The product passes through three production departments: A, B, and C. In Department A, materials are added at the beginning of the process; conversion costs are added uniformly throughout the process. The following information is available for Department A for the month of March.
Work-in-process inventory, March 1
Physical units (40% complete) 5,000 units
Direct materials $35,000
Conversion costs $10,000
Production activity, March
Physical units started 50,000 units
Work-in-process inventory, March 31 (30% complete) 10,000 units
Costs added, March
Direct materials $400,000
Conversion costs $184,000
In Excel, prepare a production report for Department A for the month of March using the FIFO method to account for beginning work-in-process inventory.