Sunland Company has the following production data for March 2022: no beginning work in process inventory, 27,900 units started and completed, and 5,360 units in ending work in process inventory that are 100% complete for materials and 40% complete for conversion costs. Mora uses the FIFO method to calculate equivalent units of production. Unit materials cost is $9 and unit conversion cost is $13. The total costs to be assigned are $689,912. (a) Calculate the costs to be assigned to the units completed and transferred out and the units in ending work in process inventory. Cost of units completed and transferred out Cost units in ending work in process inventory $ (b) Prepare the cost section of the production cost report for Sunland Company. SUNLANDCOMPANY (Partial) Production Cost Report For the Month Ended March 31 - COSTS Materials Conversion Costs Unit costs Costs in March $ 299340 $ 360528 $ Equivalent units 33260 30044 Unit costs 9 $ 12 Costs to be accounted for In process, March 1 $ Costs in March Total costs to be accounted for: $ Costs accounted for Completed and transferred out In process, March 1 $ Started and completed In process, March 31 Direct Materials $ 48240 Conversion costs 25728 Total costs accounted for: $