Cullumber Company has the following production data for March 2022: no beginning work in process inventory, 32.300 units started and completed, and 5,230 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 $7 and unit conversion cost is $11. The total costs to be assigned are $641,022 (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 Cullumber Company. CULLUMBERCOMPANY (Partial) Production Cost Report For the Month Ended March 31 costsMaterialsConversionCostsTotal Unit costs Costs in March $32300$32300$ Equivalent units Unit costs Costs to beaccounted for s In process, March 1 Costs in March Total costs to be accounted for: Total costs to be accounted for: Costsaccounted for Completed and transferred out In process, March 1 Started and completed In process, March 31 Direct Materials Conversion costs Total costs accounted for