Sunland Company has the following production data for March: no beginning work in process, units started and completed 32,000, and ending work in process 3,200 units that are 100% complete for materials and 40% complete for conversion costs. Sunland uses the FIFO method to compute equivalent units. If unit materials cost is $4 and unit conversion cost is $13. The total costs to be assigned are $573,440, prepare the cost section of the production cost report for Sunland Company using the FIFO approach