The Assembly Department of Fly High Drone Company has the following production and cost data at the end of March, 2021. Production: 21,800 units started into production; 19,500 units transferred out and 2,300 units 100% completed as to materials and 70% completed as to conversion costs. Manufacturing Costs: Materials added at beginning of process, $65,910; Labor, $71,800; Overhead $42,960. Instructions Prepare a production cost report for the Fly High Drone Company for the month of March 2021.