Blossom Company has the following production data for March 2022: no beginning work in process inventory, 25,000 units started and completed, and 4,500 units in ending work in process inventory that are 100% complete for materials and 40% complete for conversion costs. Mora uses the FIFO method to calculate equivalent units of production. Unit materials cost is $6 and unit conversion cost is $11. The total costs to be assigned are $471,800. (a) Calculate the costs to be assigned to the units completed and transferred out and the units in ending work in process inventory. (b) Prepare the cost section of the production cost report for Blossom Company. (b) Prepare the cost section of the production cost report for Blossom Company. Costs to be accounted for In process, March 1 Costs in March Total costs to be accounted for: Costs accounted for Completed and transferred out In process, March 1 Started and completed Completed and transferred out In process, March 1 Started and completed In process, March 31 Direct Materials Conversion costs Total costs accounted for: ted for