The sanding department of Sandhill Furniture Company has the following production and manufacturing cost data for March $2022,$

the first month of operation.

Production: $10,400$ units completed and transferred out; $4,200$ units in ending work in process are $100\%$ complete in terms of

materials and $25\%$ complete in terms of conversion costs. Manufacturing costs: materials $$46,720$; labour $$41,850$; overhead

$$33,720.$

Prepare a production cost report. $($Round unit costs to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

SANDHILL FURNITURE COMPANY

Sanding Department

Production Cost Report

Units to be accounted for

Work in process inventory, March $1$

Started into production

Total units to be accounted for

Units accounted for

Completed and transferred out

Work in process inventory, March

$31$

Total units accounted for

Costs

Unit costs

Costs in March

$

$

Equivalent units

Unit costs

$

Cost Reconciliation Schedule

Costs to be accounted for

Work in process inventory, March $1$

Started into production

Total costs to be accounted for

Costs accounted for

Completed and transferred out

Work in process inventory, March $31$

Direct materials

Conversion costs

Total costs accounted for

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