The Sanding Department of Sheridan Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 7,980 units completed and transferred out; 3,420 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $37,620; labor $23,940; and overhead $41,040. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to O decimal places, e.g. 125.)