Cullumber Company has the following production data for March: no beginning work in process, units started

and completed 25,000, and ending work in process 5,200 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 $4 and unit conversion cost is $12. The total costs to be assigned are $445,760, prepare the

cost section of the production cost report for Cullumber Company using the FIFO approach.

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Cullumber Company has the following production data for March no beginning work in process, units started and completed 25,000, and ending work in process 5.200 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 $4 and unit conversion cost is $12. The total costs to be assigned are 5445,760, prepare the cost section of the production cost report for Cullumber Company using the FIFO approach. CULLUMBER COMPANY (Partial) Production Cost Report For the Month Ended March 31 COSTS Conversion Costs Materials Total Unit costs Total costs $ $ Equivalent units $ Unit costs $ $ Costs to be accounted 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 $ Total costs