The sanding department of Wildhorse Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 10,750 units completed and transferred out; 3,800 units in ending work in process are 100% complete in terms of materials and 25% complete in terms of conversion costs. Manufacturing costs: materials $48,015; labour $41,350; overhead $33,530. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 15.25.)