Pix Company has the following production data for March: no beginning work in process, units started and completed 25,000, and ending work in process 3,000 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 $4 and unit conversion cost is $10. The total costs to be assigned are $374,000, prepare the cost section of the production cost report for Pix Company.

PIX COMPANY (Partial) Production Cost Report For the Menth Ended Plareh 31 COSTS Conversion Costs Materials Total Unit costs Total costs Equivalent units Unit costs Costs to be accounted for In process, March 1 Costs in March Total costs Costs accounted for Transferred out In process, March 1