Oriole Company has the following production data for March $2025$: no beginning work in process, units started and completed $33,000,$

and ending work in process $5,500$ units that are $100\%$ complete for materials and $40\%$ complete for conversion costs. Oriole uses the

FIFO method to compute equivalent units. The unit materials cost is $$5$ and unit conversion cost is $$9.$ The total costs to be assigned

are $$509,300.$ Prepare the "costs accounted for" section of the production cost report for Oriole Company using the FIFO method.

ORIOLE COMPANY

$($Partial$)$ Production Cost Report

For the Month Ended March $31,2025$

Conversion

Materials

Costs

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

$