The Sanding Department of Wildhorse Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 8,540 units completed and transferred out; 3,660 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $42,700; labor $25,620; and overhead $43,920.

Cost Reconciliation Schedule Costs to be accounted for Work in procest, March 1 Started into production Total costs Costs accounted for Completed and transferred out Work in process March 31 Materials Comversion costs Total costs