The Sanding Department of Pharoah Furniture Company has the following production and manufacturing cost data for March 2022 , the first month of operation. Production: 6,300 units completed and transferred out; 2,700 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufocturing costs: Materials $30,600; labor $18,900; and overhead $32,400. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to 0 decimal places, e.g. 125.) Cost Reconciliation Schedule Costs to be accounted for Work in process, March 1 Started into production Totalcosts Costs accounted for Completed and transferred out Work in process, March 31 Materials Conversion costs. Total costs Units accounted for Completed and Transferred out Work in process, March 31 Total units Costs Materials Conversion Unit costs Total Costs Equivalent units Unit costs Cost Reconciliation Schedule Costs to be accounted for Work in process, March 1 Started into production Total costs