Exercise 21-07 The Sanding Department of Vaughn Furniture Company has the following production and manufacturing cost data for March 2020, the first month of operation. Production: 7,140 units finished and transferred out; 3,000 units started that are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $35,490; labor $20,700; overhead $42,768. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to O decimal places, e.g. 125.) VAUGHN FURNITURE COMPANY Production Cost Report For the Month Ended March 31, 2020 to be accounted for Started into production Total unit Work in process, March 31 Total units Equivalent units Unit costs Costs to be accounted for Werk in process, March 1 Started into production Costs accounted for Work in process, March 31 Materiais Conversion costs