The Sanding Department of Blossom Furniture Company has the following production and manufacturing cost data for March 2022 , the first month of operation. Production: 7,140 units completed and transferred out; 3,060 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $35,700; labor $21,420; and overhead $36,720. Prepare a production cost report. (Round unit costs to 2 decimal places, es. 2.25 and other answers to 0 decimal places, es. 125.) Sanding Department Production Cost Report Units to be accounted for Work in process, March 1 Started into production Total units Units accounted for Completed and Transferred out Work in process, March 31 Total units Costs Unit costs Total Costs Equivalent units Unit costs Materials Conversion Costs Cost Reconciliation Schedule Costs to be accounted for Work in process, March 1 Started into production Total costs Costs accounted for Completed and transferred out Cost Reconciliation Schedule Costs to be accounted for Work in process, March 1 Started into production Total costs Costs accounted for Completed and transferred out Work in process, March 31 Materials Conversion costs Total costs