The Sanding Department of Cullumber Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 7,420 units completed and transferred out; 3,180 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $ 33,920; labor $ 22,260; and overhead $ 38,160. 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.)

CULLUMBER FURNITURE COMPANY Sanding Department Production Cost Report choose the accounting period For the Year Ended March 31, 2022March 31, 2022For the Month Ended March 31, 2022
				Equivalent Units
Quantities		Physical Units		Materials		Conversion Costs
Units to be accounted for
Work in process, March 1		enter a number of units
Started into production		enter a number of units
Total units		enter a total number of units
Units accounted for
Completed and Transferred out		enter a number of units		enter a number of units		enter a number of units
Work in process, March 31		enter a number of units		enter a number of units		enter a number of units
Total units		enter a total number of units		enter a total number of units		enter a total number of units
Costs				Materials		Conversion Costs		Total
Unit costs
Total Costs				$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount
Equivalent units				enter a number of units		enter a number of units
Unit costs				$ enter a dollar amount rounded to 2 decimal places		$ enter a dollar amount rounded to 2 decimal places		$ enter a dollar amount rounded to 2 decimal places
Cost Reconciliation Schedule
Costs to be accounted for
Work in process, March 1								$ enter a total amount
Started into production								enter a total amount
Total costs								$ enter a total amount
Costs accounted for
Completed and transferred out								$ enter a dollar amount
Work in process, March 31
Materials						$ enter a dollar amount
Conversion costs						enter a dollar amount		enter a subtotal of the two previous amounts
Total costs