Given the following information, prepare a production report with materials added at the beginning and ending work in process inventory being 25% complete with regard to conversion costs.

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Costs to Account For Beginning inventory: materials Beginning inventory: conversion Direct material Direct labor Applied overhead Transferred-in materials Transferred-in conversion Total costs to account for $ 5,000 1,000 24,170 44,500 12,400 8,000 10,200 $105,270 Units to Account For Beginning work in process Units started into production Transferred out 3,500 85,000 84,000