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

Production: $6,860$ units completed and transferred out; $2,940$ units in ending work in process are $100\%$ complete as to materials and $20\%$ complete as to conversion costs.

Manufacturing costs: Materials $$32,340$; labor $$20,580$; and overhead $$35,280,$

Prepare a production cost report. $($Round unit costs to $2$ decimal places, e$.$g$.2\mathrm{.}25$ and other answers to $0$ decimal places, e$.$g$.125.)$

$\backslash$table$[[\backslash$table$[[$SANDHILL FURNITURE COMPANY$],[$Sanding Department$],[$Production Cost Remort$]],,],[$Quantities$,\backslash$table$[[$Equivalent Units$],[$Physical$],[$Units$]],\backslash$table$[[$Conversion$],[$Costs$]]]]$

Units to be accounted for

Work in process, March $1$

Started into production