The sanding department of Cullumber Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 11,150 units completed and transferred out; 3,480 units in ending work in process are 100% complete in terms of materials and 25% complete in terms of conversion costs. Manufacturing costs: materials $49,742; labour $41,400; overhead $36.730. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 15.25.) CULLUMBER FURNITURE COMPANY Sanding Department Production Cost Report