The Sanding Department of Blossom Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 8,680 units completed and transferred out: 3,720 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $40,920; labor $26,040; and overhead $44,640. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to O decimal places, e.g. 125.)