The Sanding Department of Han Furniture Company has the following production and manufacturing cost data for April 2005. Production: 12,000 units finished and transferred out; 3,000 units started that are 100% complete as to materials and 40% complete as to conversion costs. Manufacturing costs: Materials $36,000; labor $30,000; overhead $37,320 I am getting confused on how to prepare schedule ,what do I do first