The Sanding Department of Quik Furniture Company has the following production and manufacturing cost data for March 2020 , the first month of operation. Production: 6,820 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 $31,915; labor $20,600; overhead $35,421. 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.)