Pix Company has the following production data for March: no beginning work in process, units started and completed 29,000, and ending work in process 5,300 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 $638,300, prepare the cost section of the production cost report for Pix Company using the FIFO approach