= The Sanding Department of Cullumber Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 5,880 units completed and transferred out; 2,520 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs Manufacturing costs: Materials $ 27,720; labor $ 17,640; and overhead $ 30,240. Prepare a production cost report. (Round unit costs to 2 decimal places, 6.8. 2.25 and other answers to 0 decimal places, c.g. 125.) CULLUMBER FURNITURE COMPANY Sanding Department Production Cost Report Equivalent Units Quantities Units to be accounted for Physical Units Materials Conversion Costs Work in process, March 1 Started into production Total units Units accounted for Completed and Transferred out Work in process, March 31 Total units Costs Materials Conversion Costs 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