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The Sanding Department of Ivanhoe Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 7,560 units completed and transferred out; 3,240 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $35,640; labor $22,680; and overhead $38,880. Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to 0 decimal places, e.g. 125.) IVANHOE FURNITURE COMPANY Sanding Department Production Cost Report For the Month Ended March 31, 2022 Equivalent Units Physical Units Conversion Costs Quantities Materials Units to be accounted for Work in process, March 1 0 Started into production 10800 Total units 10800 Started into production 10800 Total units 10800 Units accounted for Completed and Transferred out 7,560 7,560 7,560 Work in process, March 31 3,240 3,240 Oh Total units 10800 10800 Conversion Costs Costs Materials Unit costs Total Costs $ 35,640 $ 61560 Equivalent units 10800 Unit costs $ 3.3 $