Complete production cost report. What are the costs to be accounted for and the cost reconciliation schedule?

Concord Company manufactures bicycles and tricycles. For both products, materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Concord Company uses the FIFO method to compute equivalent units. Production and cost data for the month of March are as follows. Percentage Complete Production Data-Bicycles Units 190 80% Work in process units, March 1 Units started into production Work in process units, March 31 1,250 290 40 % Cost Data-Bicycles Work in process units, March 1 $19,140 50,000 Direct materials Direct labor Manufacturing overhead 26,400 30,414 Percentage Complete Units 160 75 % Production Data-Tricycles Work in process units, March 1 Units started into production Work in process units, March 31 1,010 60 25 % Cost Data-Tricycles Work in process units, March 1 $6,420 30,300 Direct materials Direct labor 14,200 Manufacturing overhead 19,970 Materials Conversion Costs Equivalent Units of bicycles 1250 1114 Equivalent Units of tricycles 1010 1005 Materials Conversion Costs Unit costs of bicycles 40 51 Unit costs of tricycles 30 34 Bicycles Costs accounted for: Transferred out GA 108438 Work in process, March 31 Materials 11600 Conversion costs 5916 17516 Total costs $ 125954 Tricycles Costs accounted for: Transferred out A 68580 Work in process, March 31 Materials $ 1800 Conversion costs 510 2310 Total costs $ 70890 For the Month Ended March 31 Physical Conversion