Complete this production cost report: Enter all amount as positive values. If required round "Cost Work in process completion percent 100% 20% Materials Units Conversion Units Total Units Completed and transferred out Ending work in process Total units to account for 71,000 Costs to account for Materials Conversion Total Beginning work in process Transferred in $3,500 $16,000 $19,500 Incurred during the period Total costs to account for Equivalent units Cost per equivalent unit for department Transferred-out costs End work in process: materials End work in process: conversion End work in process: total Costs to account for $ 60,140