The Sanding Department of Sheffield Furniture Company has the following production and manufacturing cost data for March 2020, the first month of operation. Production: 6.020 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 $29,315; labor $20,600; overhead $31,367. Prepare a production cost report. (Round unit costs to 2 decimal places, eg. 2.25 and other answers to O decimal places, eg. 125.) SHEFFIELD FURNITURE COMPANY Sanding Department Production Cost Report For the Month Ended March 31, 2020 Equivalent Units Physical Quantities Units Units to be accounted for Work in process, March 1 Started into production Materials Conversion Costs