The sanding department of Oriole Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation Production: 11,750 units completed and transferred out: 4.000 units in ending work in process are 100% complete in terms of materials and 25% complete in terms of conversion costs. Manufacturing costs: materials $55,125; labour $40,050; overhead $45,375. Prepare a production cost report. (Round unit costs to 2 decimal places, eg. 15.25.) ORIOLE FURNITURE COMPANY Sanding Department Production Cost Report Equivalent Units Quantities Physical Units Direct Materials Conversion Costs Units to be accounted for Work in process inventory, March 1 Started into production Units accounted for Completed and transferred out Work in process inventory, March 31 Total units accounted for Costs Unit costs Costs in March Equivalent units Unit costs Cost Reconciliation Schedule Costs to be accounted for Work in process inventory, March 1 LOS 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