Question 2 The sanding department of Hanninen Furniture Company has the following production and manufacturing cast data for March 2020, the first month of operation. Production: 10,200 units finished and transferred out: 4,280 units started that are 100% complete in terms of materials and 25% complete in terms a conversion costs. Manufacturing costs: materials $47,784; labour 540,100; overhead $34,282. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 15.25.) HANNINEN FURNITURE COMPANY Sanding Department Production Cost Report For the Month Ended March 31, 2020 Equivalent Units Physical Conversion Quantities Units Materials Total Units to be accounted for Costs Work in process, March 1 Started Into production Total units Units accounted for Transferred out Work in process, March 31 Total units Costs Unit costs Costs in March $ Equivalent units Unit costs $ $ Casts to be accounted for Work in process, March 1 Started into production Total costs Cost Reconciliation Schedule Casts accounted for Transferred out Viork in process, March 31 Materiais Conversion costs Total costs