The sanding department of Wildhorse Furniture Company has the following production and manufacturing cost data for March 2022 , the first month of operation. Production: 10,850 units completed and transferred out: 4,240 units in ending work in process are 100% complete in terms of materials and 25% complete in terms of conversion costs. Manufacturing costs: materials $52,815; labour $41.000; overhead $32,842 Prepare a production cost report. (Round unit costs to 2 decimal ploces, eg. 15.25.)