The Sanding Department of Oriole Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 6,160 units completed and transferred out; 2,640 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $29,040; labor $18,480; and overhead $31,680. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to 0 decimal places, eg. 125.)