Pharoah Company has the following production data for March 2022: no beginning work in process, units started and completed 27,000 , and ending work in process 4,500 units that are 100% complete for materials and 40% complete for conversion costs. Pharoal uses the FIFO method to compute equivalent units. If unit materials cost is $5 and unit conversion cost is $9. The total costs to be assigned are $416,700. prepare the "costs accounted for" section of the production cost report for Pharoah Company using the FIFO 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