Pix Company has the following production data for March: no beginning work in process, units started and completed 32,500, and ending work in process 4,300 units that are 100% complete for materials and 40% complete for conversion costs. Pix uses the FIFO method to compute equivalent units. If unit materials cost is $5 and unit conversion cost is $15. The total costs to be assigned are $697,300, prepare the cost section of the production cost report for Pix Company using the FIFO approach. PIX COMPANY (Partial) Production Cost Report For the Month Ended March 31 COSTS Unit costs Total costs Equivalent units Unit costs Costs to be accounted for In process, March 1 Started into production Total costs Materials Conversion Costs 32500 $ 32500 4300 $ 36800 EN S 1A 4300 36800 $ Total Costs accounted for Transferred out In process, March 1 Started and completed In process, March 31 Materials Conversion costs Total costs SA 1A