The sanding department of Ivanhoe Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 10,400 units completed and transferred out; 3,520 units in ending work in process are 100% complete in terms of materials and 25% complete in terms of conversion costs. Manufacturing costs: materials $43,152; labour $41,200; overhead $33,248. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 15.25.) IVANHOE FURNITURE COMPANY Sanding Department Production Cost Report For the Month Ended March 31, 2022 Equivalent Units Physical Conversion Quantities Units Direct Materials Costs Total Units to be accounted for Work in process inventory, March 1 Started into production Total units to be accounted for Units accounted for Completed and transferred out Work in process inventory, March 31 Total units accounted forCosts Unit costs Costs in March to $ Equivalent units Unit costs $ S Cost Reconciliation Schedule Costs to be accounted for Work in process inventory, March 1 Started into production Total costs to be accounted for Costs accounted for Completed and transferred out $ Work in process inventory, March 31 Direct materials Conversion costs Total costs accounted for