The Sanding Department of Richards Furniture Company has the following production and manufacturing cost data for March 2014, the first month of operation. Production: 8, 530 units finished and transferred out; 3, 700 units started that are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $37, 913; labor $23, 550; overhead $40, 413. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25.)