Carla Vista Company has the following production data for March $2025$: no beginning work in process, units started and completed $35,400,$ and ending work in process $5,900$ unlts that are $100\%$ complete for materials and $40\%$ complete for conversion costs. Carla Vista 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 $$625\mathrm{.}400.$ Prepare the "coses accoumted for" section of the production cose report for Carla Vista Company using the FIFO method.

Costs to be accounied for

In process, March $1$

Started into production

Total costs

Costs accounted for

Transferred out

In process, March $1$

Started and completed

In process, March $31$

Materials

Conversion costs

Toral costs

$

$

$$

$$

$$

$ $$

$$

$$

$

$$

$$

$

$