The Sanding Department of Carla Vista Furniture Company has the following production and manufacturing cost data for March 2022 , the first month of operation. Production: 8,260 units completed and transferred out; 3,540 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $38,940; labor $24,780; and overhead $42,480. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to 0 decimal places, e.g. 125.) 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 Conversion Costs Costs Unit costs Total Costs Equivalent units Unit costs Cost Reconciliation Schedule Costs to be accounted for Work in process, March 1 Started into production Started into production Total costs Costs accounted for Completed and transferred out Work in process, March 31 Materials Conversion costs Total costs