The Sanding Department of Vaughn Furniture Company has the following production and manufacturing cost data for March 2020, the first month of operation Production: 6,480 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 $29,862; labor $20,600; overhead $36.394. Prepare a production cost report. (Round unit costs to 2 decimal places, es 2.25 and other answers to decimal places, eg 125. VAUGHN FURNITURE COMPANY Sanding Department Production Cost Report For the Month Ended March 31, 2020 Equivalent Units Physical Conversion Quantities Units Materials Costs Units to be accounted for Work in process, March 1 Started into ABO production Total units 9480 6460 6480 6.480 Units accounted for Transferred out Work in process March 31 3000 3.000 600 Total units 9480 410 7.00 Materials Conversion Costs Tota Costs Unit costs Total Costs Equivalent units $ 29.862 $ $ Unit costs $ Costs to be accounted for Work in process March 1 Started into production $ Total costs $ Cost Reconciliation Schedule Costs accounted for Transferred out Work in process. March 31 Materials Conversion TA Unit costs Costs to be accounted for Work in process March 1 Started into production Total costs $ Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, March 31 Materials Conversion costs $ Total costs