The sanding department of Hanninen Furniture Company has the following production and manufacturing cost data for March 2020, the first month of operation. Production: 11,800 units finished and transferred out; 3,760 units started that are 100% complete in terms of materials and 25% complete in terms of conversion costs. Manufacturing costs: materials $52,904; labour $41,200; overhead $39,062. 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 Started into production Total units Units accounted for Transferred out Work in process, March 31 Total units Equivalent Units Physical Units Materials Conversion Costs Total