Question :

One of Sun Appliance's merchandises is a dishwasher. Two processing departments are added in the dishwasher's manufacture. The tub is assembled in one department, and a second department installs and assembles the motor. There is no starting or ending work in process in either department. During March, the company incurred the subsequent 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

Whole a production cost report for the Motor Department of Sun Appliance for March. Leave no cells blank - be certain to enter "0" wherever needed. Omit the "$" sign in your response.)