Cullumber Company has the following production data for March 2022: no beginning work in process, units started and completed 38,400, and ending work in process 6,400 units that are 100% complete for materials and 40% complete for conversion costs. Cullumber uses the FIFO method to compute equivalent units. If unit materials cost is $6 and unit conversion cost is $10. The total costs to be assigned are $678,400. prepare the costs accounted for section of the production cost report for Cullumber Company using the FIFO method.

CULLUMBER COMPANY (Partial) Production Cost Report For the Month Ended March 31, 2022
		Materials		Conversion Costs		Total
Unit costs
Total costs		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Equivalent units		enter a number of units		enter a number of units
Unit costs		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Costs to be accounted for
In process, March 1						$enter a dollar amount
Started into production						enter a dollar amount
Total costs						$enter a total amount
Costs accounted for
Transferred out
In process, March 1						$enter a dollar amount
Started and completed						enter a dollar amount
In process, March 31
Materials				$enter a dollar amount
Conversion costs				enter a dollar amount		enter a subtotal of the two previous amounts
Total costs						$enter a total amount