The Sanding Department of Oriole Furniture Company has the following production and manufacturing cost data for March $2025,$ the first month of operation.

Production: $7,700$ units completed and transferred out; $3,300$ units in ending work in process are $100\%$ complete as to materials and $20\%$ complete as to conversion costs.

Manufacturing costs: Materials $$37,400$; labor $$23,100$; and overhead $$39,600.$

Prepare a production cost report. $($Round unit costs to $2$ decimal places, e$.$g$.2\mathrm{.}25$ and other answers to $0$ decimal places, e$.$g$.125.)$

ORTOLE FURNITURACOMPANY Sanding Department Production Cost Report

For the Month Ended March $31,2025$