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. 2.25 and other answers to O decimal places, e.g. 125.) ORIOLE FURNITURE COMPANY Sanding Department Production Cost Report For the Month Ended March 31, 2025