The sanding department of Blossom Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 10,400 units completed and transferred out; 3,840 units in ending work in process are 100% complete in terms of materials and 25% complete in terms of conversion costs. Manufacturing costs: materials $45,568; labour $41,450; overhead $31,254. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 15.25.)

BLOSSOM FURNITURE COMPANY AMOWE Department Production Cost Report Equivalent Units Physical Units Conversion Costs Direct Materials Total Equivalent Units Quantities Physical Units Direct Materials Conversion Costs Units to be accounted for Work in processimentory, March 1 Started into production Total units to be accounted for Lints accounted for Completed and transferred out Work in process inwentary March 31 Total units accounted for Costs Unit costs $ Costs in March $ Fruivalent units $ Unit costs $ Cost Reconciliation Schedule Costs to be accounted for Work in process inventory, March 1 Started into production Tot is to be accounted for Costs accounts for Completed and transferred out Work in process inventory, March 31 Direct materials Conversion costs Total costs accounted for