The Sanding Department of Quik Furniture Company has the following production and manufacturing cost data for March 2017, the first month of operation. Production: 7,060 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 $39,133; labor $21,100; overhead $40,103. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25.)