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: $6,520$ units finished and transferred out; $3,000$ units started that are $100\%$ complete as to materials and $20\%$ complete as to conversion costs.

Manufacturing costs: Materials $$36,176$; labor $$21,400$; overhead $$34,848.$

Prepare a production cost report. $($Round unit costs to $2$ decimal places, e$.$g$.2\mathrm{.}25$ and other answers to $0$ decimal places, eg$.125.)$

CARLA VISTA FURNITURE COMPANY Sanding Department Production Cost Report

Quantities

Units to be

accounted for

Work in

process,

March $1$

Started into

production

Conversion

Materials

Costs