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.

Wildhorse furniture company sanding Deportmen Production cost Report Quantities Physical materials conversioncost Unitsto be accounted for workinprocess, Marchl Started into Production Total units Units accounted for: Compleded and transferred out work in process, march 31 Total units - costs materialscostsconversiontotal units costs total costs Equivalent units unit costs