CULLUMBER FURNITURE COMPANY Sanding Department Production Cost Report For the Month Ended Merch 31, 2022 Equivalent Units Physical Units Conversion Costs Direct Materials Total 14830 14620 11150 11150 11150 3480 3480 870 14630 14630 12020 49742 S 91142 $ 140884 14630 12020 S 7.58 10.90 The sanding department of Cullumber Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 11,150 units completed and transferred out: 3,480 unitsin ending work in process are 100% complete in terms of materials and 25% complete in terms of conversion costs. Manufacturing costs: materials $49.742: labour $41,400; overhead $36,730. Prepare a production cost report. (Round unit costs to 2 decimal places, eg. 15.25.) CULLUMBER FURNITURE COMPANY Sanding Department Production Cost Report For the Month Ended March 31, 2022 Equivalent Units Physical Units Conversi Costs Quantities Direct Materials Units to be accounted for Work in process inventory, March 1 0 Started into production 14630 Total units to be accounted for 14630 Units accounted for Completed and transferred out 11150 11150 Work in process inventory, March 3480 3480 31 Total units accounted for 14630 14630 Costs Unit costs Costs in March $ 29742 $ Equivalent units 14630 Unit costs Cost Reconciliation Schedule Costs to be accounted for Work in process inventory, March 1 Started into production Total costs to be accounted for Costs accounted for Completed and transferred out Work in process inventory, March 31 Direct materials Conversion costs Total costs accounted for