Quantities Physical Conversion Units Materials Costs Units to be accounted for Work in process, March 1 Started into production Total units Units accounted for Completed and Transferred out 8400 Work in process, March 31 3600 3600 720 Started into production Total costs Costs accounted for Completed and transferred out Work in process, March 31 Materials Conversion costs Total costs Materials The Sanding Department of Sandhill Furniture Company has the following production and manufacturing cost data for March 2022 , the first month of operation. Production: 8,400 units completed and transferred out: 3,600 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $40,800; labor $25,200; and overhead $43,200. Prepare a production cost report. (Round unit costs to 2 decimal ploces, eg. 2.25 and other answers to 0 decimal places, eg. 125.) Total units Costs Materials Conversion Costs Unit costs Total Costs Equivalent units Unit costs Cost Reconciliation Schedule