Spacely Sprockets makes key components for the transportation industry using the process cost system. Below are the cost and production data from the Foundry Department for April. The beginning inventory on the first of April was 100% complete as to materials and 40% as to conversions costs. Beginning WIP included: 5,300 units, which amounted to $21,900. Spacely Sprockets used direct materials for $258,000 and had conversions costs of $156,380 to place 80,900 sprockets into production. Ending WIP amounted to 8,900 units, which were 100% completed for materials and 20% completed to conversions costs. Prepare a production report using the FIFO Method. (Round your answers to two decimal places when needed and use rounded answers for all future calculations)