The sanding department of Blossom Furniture Company has the following production and manufacturing cost data for March $2022.$ the first month of operation,

Production: $10\mathrm{.}000$ units completed and transferred out: $3,400$ units in ending work in process are $100\%$ complete in terms of materials and $25\%$ complete in terms of conversion costs. Manufacturing costs: materials $$40,200$; labour $$40,000$; overhead $$27\mathrm{.}270.$

Prepare a production cost report. $($Round unit costs to $2$ decimal places, eg $15\mathrm{.}25.)$