The Sanding Department of Quik Furniture Company has the following production and manufacturing cost data for March 2020, the first month of operation. Production: 6,180 units finished and transferred out; 3,000 units started that are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $28,917; labor $20,500; overhead $33,062. 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.) QUIK FURNITURE COMPANY Sanding Department Production Cost Report For the Month Ended March 31, 2020 Equivalent Units Conversion Materials Costs Physical Units Quantities Units to be accounted for Work in process, March 1 Started into production o 9180 Started into production 9180 Total units 9180 Units accounted for Transferred out 6,180 6,180 6,180 Work in process, March 31 3,000 3,000 600 Total units 9180 9180 6780 Conversion Costs Costs Materials Total Unit costs Total Costs $ 28,917 $ $ Equivalent units 9180 Unit costs $ 3.15 $ $ Costs to be accounted for Work in process, March 1 Started into production $ Total costs $ Cost Reconciliation Schedule Costs accounted for Transferred $ out Work in process, March 31 Materials $ Conversion costs