The sanding department of Crane Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 10,750 units completed and transferred out; 3,440 units in ending work in process are 100% complete in terms of materials and 25% complete in terms of conversion costs. Manufacturing costs: materials $42,570; labour $40,300; overhead $37,487 Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 15.25.) CRANE FURNITURE COMPANY Sanding Department Production Cost Report Equivalent Units Physical Units Conversion Costs Quantities Direct Materials Units to be accounted for Work in process inventory, March 1 Started into production Total units to be accounted for Units accounted for Completed and transferred out Work in process inventory, March 31 Total units accounted for Costs Unit costs Costs in March $ $ Equivalent units Unit costs $ $ Cost Reconciliation Schedule Costs to be accounted for Work in process inventory, March 1 Started into production Total costs to be accounted for Costs accounted for Completed and transferred out Work in process inventory, March 31 Direct materials $ Conversion costs Total costs accounted for