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 Started during the month 21,000 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 Completed and transferred out 100% 30% Materials Units Conversion Units Total Units 71,000 71,000 71,000 Ending work in process Total units to account for Costs to account for Materials Conversion Total Beginning work in process $4,000 $15,000 $19,000 Transferred in Incurred during the period. 25,100 40,160 65,260