Complete in Excel.

The Sanding Department of Quik Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation.

Production: 7,000 units completed and transferred out; 3,000 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $33,000; labor $21,000; and overhead $36,000.

Instructions Prepare a production cost report. Determine equivalent units, unit costs, and assignment of costs.