Mora Company has the following production data for March: no beginning work in process, 30,000 units started and completed, and 5,000 units in ending work in process that are 100% complete for materials and 40% complete for conversion costs. Mora uses the FIFO method to calculate equivalent units. Unit materials cost is $8 and unit conversion cost is $12. The total costs to be assigned are $664,000. Calculate

(a) The costs to be assigned to the units transferred out and the units in ending work in process

(b) Prepare the cost section of the production cost report for Mora Company