The Sanding Department of Richards Furniture Company has the following production and manufacturing cost data for March 2014, the first month of operation. Production: 9,050 units finished and transferred out; 2,800 units started that are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $30,810; labor $23,560; overhead $47,554. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25.)