The Sanding Department of Coronado Furniture Company has the following production and manufacturing cost data for March 2020, the first month of operation. Production: 6,260 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 $35,188; labor $21.500; overhead $35,438, Sanding Department Production Cost Report For the Month Ended March 31, 2020 Equivalent Units Conversion Materials Costs Physical Units Quantities Units to be accounted for Work in process March 1 Started into production Total units Units accounted for Transferred out Work in process, March 31 Total units Costs Unit costs Materials Conversion Costs Total Total Costs $ $ Equivalent units Unit costs $ $ Costs to be accounted for Work in process March 1 Started into production $ Total costs $ Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, March 31 Materials Conversion costs Total costs