Complete this production cost report: Enter all amount as positive values, If required round "Cost per unit answers to two decimal place. Production Cost Report Beginning inventory 20,000 Started during the month 76,000 Total units to account for Completed and transferred out 71,000 Ending work in process Total units to account for Work in process completion percent 100% Materials Units Conversion Units Total Units Completed and transferred out 71.000 71,000 71.000 Ending work in process Total units to account for 1:0 30% Materials Conversion Total $3.500 $15,000 $18.500 Costs to account for Beginning work in process Transferred in incurred during the period Total costs to account for 15.700 39.950 55.650 Work in process completion percent 100% 30% Materials Units Conversion Units Total Units 71,000 71,000 71,000 Completed and transferred out Ending work in process Total units to account for Materials Conversion Total $3,500 $15,000 $18,500 15,700 39,950 55,650 Costs to account for Beginning work in process Transferred in Incurred during the period Total costs to account for Equivalent units Cost per equivalent unit for department $