The Sanding Department of Crane Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 7,280 units completed and transferred out; 3,120 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $34,320; labor $21,840; and overhead $37,440. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to O decimal places, e.g. 125.) CRANE FURNITURE COMPANY Sanding Department Production Cost Report Quantities Physical Units Materials Units to be accounted for Work in process, March 1 Started into production Equivalent Units Conversion Costs