Complete this production cost report: Enter all amount as positive values. If required round "Cost per unit" answers to two decimal place. Beginning inventory Production Cost Report 19,000 74,000 Started during the month Total units to account for Completed and transferred out 69,000 Ending work in process Total units to account for Work in process completion percent 100% 30% Materials Units Conversion Units Total Units Completed and transferred out 69,000 69,000 69,000 Ending work in process Total units to account for Costs to account for Materials Conversion Total Beginning work in process $4,000 $16,000 $20,000 Transferred in Incurred during the period 23,900 44,960 68,860 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