Units accounted for - Completed and Transferred out Work in process, March 31 Total units Costs Unitcosts Total Costs Equivalent units Unit costs Cost Reconcliation Schedule Costs to be accounted for Workin process, March 1 Started into production Total costs The Sanding Department of Carla Vista Furniture Company has the following production and manufacturing cost data for March 2022 , the first month of operation. Production: 8,260 units completed and transferred out, 3,540 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufocturing costs: Materials $38,940; labor $24,780; and overhead $42,480. Prepare a production cost report. (Round unit costs to 2 decimal ploces, es. 2.25 and other answers to 0 decimal places, es. 125.)