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E3-5 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.
Instructions

Prepare a production cost report. There is no beginning work in process.

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Excel file contains production cost report of Sanding Department of Han Furniture Company.

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