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, e.g. 2.25 and other answers to 0 decimal places, e.g. 125.) Work in process, March 1 Started into production Total units Units accounted for Transferred out Work in process, March 31 Total units 94809480 Costs Unit costs Total Costs Equivalent units 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 Work in process, March 31 Materials $ Conversion costs Total costs