Blossom Company has the following production data for March $2025$: no beginning work in process, units started and completed $30,600,$ and ending work in process $5,100$ units that are $100\%$ complete for materials and $40\%$ complete for conversion costs. Blossom uses the FIFO method to compute equivalent units. The unit materials cost is $$6$ and unit conversion cost is $$10.$ The total costs to be assigned are $$540,600.$ Prepare the "costs accounted for" section of the production cost report for Blossom Company using the FIFO method.

BLOSSOM COMPANY

$($Partial$)$ Production Cost Report For the Month Ended March $31,2025$

Conversion

Materials

Costs

Total

Unit costs

Total costs

Equivalent units

Unit costs

Costs to be accounted for

In process, March $1$

$

Started into production

Total costs

Costs accounted for

Transferred out

In process, March $1$