The Sanding Department of Cullumber Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 8,960 units completed and transferred out; 3.840 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $42,240; labor $26,880; and overhead $46,080. 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 Equivalent Units Physical Units Conversion Costs Quantities Materials Units to be accounted for Work in process, March 1 Started into production Total units Units accounted for Completed and Transferred out Work in process, March 31 Total units Conversion Costs Costs Materials 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 $