The Sanding Department of Ortiz Furniture Company has the following production and manufacturing cost data for March 2010, the first month of operation.
Production: 12,000 units finished and transferred out; 3,000 units started that are 100% complete as to materials and 20% complete as to conversion costs.
Manufacturing costs: Materials $33,000; labor $27,000; overhead $36,000.

Instructions
Prepare a production cost report.