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. Manufacturing 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 O decimal places, e.g. 125.) PHAROAH FURNITURE COMPANY Sanding Department Production Cost Report Physical Quantities Units Materials Equivalent Units Conversion Costs