I need help on the last section :(

Owen Company manufactures bicycles and tricycles. For both products, materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Owen Company uses the FIFO method to compute equivalent units. Production and cost data for the month of March are as follows. Percentage Complete 80 % Production Data-Bicycles Work in process units, March 1 Units started into production Work in process units, March 31 Units 210 1,270 300 40 % Cost Data-Bicycles Work in process units, March 1 Direct materials Direct labor Manufacturing overhead $19,290 50.800 26,300 29,168 Percentage Complete 75 % Production Data-Tricycles Work in process units, March 1 Units started into production Work in process units, March 31 Units 120 990 60 25 % Cost Data-Tricycles Work in process units, March 1 Direct materials Direct labor Manufacturing overhead $6,300 30,690 14,500 19,625 Your answer is correct. Calculate the equivalent units of production for materials and conversion costs for both the bicycles and the tricycles. Materials Conversion Costs Equivalent Units of bicycles 1270 1132 Equivalent Units of tricycles 990 975 e Textbook and Media Your answer is correct. Calculate the unit costs of production for materials and conversion costs for both the bicycles and the tricycles. Materials Conversion Costs Unit costs of bicycles 40 49 Unit costs of tricycles 31 35 e Textbook and Media Your answer is correct. Calculate the assignment of costs to units transferred out and in process at the end of the accounting period for both the bicycles and the tricycles. Bicycles Costs accounted for: Transferred out $ 107678 Work in process, March 31 Materials $ 12000 Conversion costs 5880 17880 Total costs 125558 Tricycles Costs accounted for: Transferred out 68730 Work in process, March 31 Materials $ 1860 Conversion costs 525 2385 Total costs 71115 e Textbook and Media Your answer is incorrect. Prepare a production cost report for the month of March for the bicycles only. OWEN COMPANY Production Cost Report-Bicycles For the Month Ended March 31 Physical Units Equivalent Units Conversion Costs Materials Quantities Units to be accounted for Work in process, March 1 Started into production Total units Units accounted for Completed and transferred out Work in process, March 1 Started and completed Work in process, March 31 Total units Conversion Costs Materials Total Costs Unit costs Costs in March $ Equivalent units Unit costs $ Costs to be accounted for Work in process, March 1 $ Started into production Total costs $ $ Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, March 1 Conversion costs to complete beginning inventory Started and completed Work in process, March 31 Materials Conversion costs Total costs e Textbook and Media