The sanding department of Hanninen Furniture Company has the following production and manufacturing cost data for March 2020, the first month of operation. Production: 10,750 units finished and transferred out; 4,360 units started that are 100% complete in terms of materials and 25% complete in terms of conversion costs. Manufacturing costs: materials $46,841; labour $40,400; overhead $38,928. 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 Equivalent Units Physical Conversion Units Materials Costs Total 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 Costs Unit costs Costs in March $ Equivalent units Unit costs $ $ Costs to be accounted for Work in process, March 1 Started into production Total costs $ Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, March 31 Materials $ Conversion costs Total costs