Sunland Company has the following production data for March: no beginning work in process, units started and completed $35,000,$ and ending work in process $3,300$ 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 $$7$ and unit conversion cost is $$10.$ The total costs to be assigned $$631,300,$ prepare the cost section of the production cost report for Sunland Company using the FIFO approach.

SUNLAND COMPANY

$($Partial$)$ Production Cost Report

For the Month Ended March $31$

COSTS

$\backslash$table$[[,$Materials,$\backslash$table$[[$Conversion$],[$Costs$]],$Total$]]$

Unit costs

Total costs

Equivalent units

Unit costs

Costs to be accounted for