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Current Attempt in Progress The Sanding Department of Cullumber Furniture Company has the following production and manufacturing cost data for March 2022 , the first month of operation. Production: 7,420 units completed and transferred out; 3,180 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Monufocturing costs: Materials $33,920; labor $22,260; and overhead $38,160. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to 0 decimal places, e.g. 12.)