The sanding department of Richards Furniture Company has the following production and manufacturing cost data for March 2014, the first month of operation. Production: 9,000 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: $33,000, labor: $24,000, overhead: $36,000 PREPARE A PRODUCTION COST REPORT