Ivanhoe Company has the following production data for March 2022: no beginning work in process inventory, 30,300 units started and completed, and 5,300 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 $6 and unit conversion cost is $14. The total costs to be assigned are $667,480. (a) Calculate the costs to be assigned to the units completed and transferred out and the units in ending work in process inventory. Cost of units completed and transferred out $ Cost units in ending work in process inventory \$ (b) Prepare the cost section of the production cost report for Ivanhoe Company