Mora Company has the following production data for March 2022: no beginning work in process inventory, 30,000 units started and completed, and 5,000 units in ending work in process inventory that are 100% complete for direct materials and 40% complete for conversion costs. Mora uses the FIFO method to calculate equivalent units of production. Direct materials cost per unit is $8 and unit conversion cost is $12. The total costs to be assigned are $664,000. (a) Calculate the costs to be assigned to the units completed and transferred out and the units in ending work in process inventory and (b) prepare the costs section of the production cost report for Mora Company.