Oriole Company has the following production data for March 2022: no beginning work in process units started and completed 26,400, and ending work in process 4,400 units that are 100% complete for materials and 40% complete for conversion costs. Oriole uses the FIFO method to compute equivalent units. If unit materials cost is $6 and unit conversion cost is $10. The total costs to be assigned are $466,400. 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, 2022 Conversion Materials Costs Total Unit costs $ $ Total costs Equivalent units $ Unit costs $ Costs to be accounted for $ In process, March 1 Started into production 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