Sandhill Company has the following production data for March $2025$: no beginning work in process, units started and completed $29,400,$ and ending work in process $4,900$ units that are $100\%$ complete for materials and $40\%$ complete for conversion costs. Sandhill uses the FIFO method to compute equivalent units. The unit materials cost is $$6$ and unit conversion cost is $$10.$ The total costs to be assigned are $$519,400.$ Prepare the "costs accounted for" section of the production cost report for Sandhill Company using the FIFO method.

SANDHILL COMPANY

$($Partial$)$ Production Cost Report

For the Month Ended March $31,2025$

Materials

Conversion

Costs

Total