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	21,000
Started during the month	76,000
Total units to account for	fill in the blank 1
Completed and transferred out	71,000
Ending work in process	fill in the blank 2
Total units to account for	fill in the blank 3
Work in process completion percent	100%	30%
	Materials Units	Conversion Units	Total Units
Completed and transferred out	71,000	71,000	71,000
Ending work in process	fill in the blank 4	fill in the blank 5	fill in the blank 6
Total units to account for	fill in the blank 7	fill in the blank 8	fill in the blank 9
Costs to account for	Materials	Conversion	Total
Beginning work in process	$4,000	$17,000	$21,000
Transferred in
Incurred during the period	15,400	38,160	53,560
Total costs to account for	$fill in the blank 10	$fill in the blank 11	$fill in the blank 12
Equivalent units	fill in the blank 13	fill in the blank 14
Cost per equivalent unit for department	$fill in the blank 15	$fill in the blank 16	$fill in the blank 17
Transferred-out costs		$fill in the blank 18
End work in process: materials	$fill in the blank 19
End work in process: conversion	fill in the blank 20
End work in process: total		fill in the blank 21
Costs to account for		$fill in the blank 22