The Sanding Department of Crane Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 5,740 units completed and transferred out: 2,460 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $28,700; labor $17,220; and overhead $29,520. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to decimal places, e.g. 125.) CRANE FURNITURE COMPANY Sanding Department Production Cost Report Equivalent Units Physical Units Conversion Costs Quantities Materials Units to be accounted for Work in process, March 1 0 Started into production 8,200 Total units 8.200 Units accounted for Completed and Transferred out Work in process, March 31 Total units Conversion Costs Costs Materials Unit costs Total Costs $ $ Equivalent units Unit costs $ $ Cost Reconciliation Schedule Costs to be accounted for Work in process, March 1 Started into production Total costs Costs accounted for Completed and transferred out Work in process, March 31 Materials $ Conversion costs Total costs