The Sanding Department of Sunland Furniture Company has the following production and manufacturing cost data for March $2022,$ the first month of operation.

Production: $6,580$ units completed and transferred out; $2,820$ units in ending work in process are $100\%$ complete as to materials and $20\%$ complete as to conversion costs.

Manufacturing costs: Materials $$31,020$; labor $$19,740$; and overhead $$33,840.$

Prepare a production cost report. $($Round unit costs to $2$ decimal places, e$.$g$.2\mathrm{.}25$ and other answers to $0$ decimal places, e$.$g$.125.)$

SUNLAND FURNITURE COMPANY Sanding Department Production Cost Report

Equivalent Units

Physical

Conversion

Quantities

Units

Materials

Costs

Units to be accounted for

Work in process, March $1$

Started into production

Total units

$2.$ Prepare a cost reconcilation schedule