The Sanding Department of Quik Furniture Company has the following production and manufacturing cost data for March 2025, the first month of operation.

Production: 7,000 units completed and transferred out; 3,000 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $33,000; labor $21,000; and overhead $36,000.

Instructions
Prepare a production cost report.