The Sanding Department of Crane Furniture Company has the following production and manufacturing cost data for March 2022 , the first month of operation. Production: 8,820 units completed and transferred out; 3,780 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $40,320; labor $26,460; and overhead $45,360. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to 0 decimal places, e.g. 125.)