The sanding department of Hanninen Furniture Company has the following production and manufacturing cost data for March 2020. the first month of operation. Production: 11,350 units finished and transferred out; 3,720 units started that are 100% complete in terms of materials and 25% complete in terms of conversion costs. Manufacturing costs: materials $46,717; labour $40,400; overhead $39,420. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 15.25.) HANNINEN FURNITURE COMPANY Sanding Department Production Cost Report For the Month Ended March 31, 2020 Quantities Units to be accounted for Work in process, March 1 into Started production Physical Units Materials 0 15070 Total 15070 units Units accounted for Equivalent Units Conversion Costs Total Transferred 11,350 11.350 11,350 out Work in process, 3,720 3.720 930 March 31 Total 15070 15070 12280 units Costs Unit costs Costs in March Equivalent units 19 $ Unit costs 19 $ 46,717 $ 79820 $ $