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 74,000 Total units to account for 94,000 Completed and transferred out 70,000 Ending work in process 20,000 Total units to account for 94,000 Work in process completion percent 100% 20% Materials Units Conversion Units Total Units Completed and transferred out 70,000 70,000 70,000 Ending work in process 20,000 Total units to account for 94,000 Costs to account for Materials Conversion Total Beginning work in process $3,500 $17,000 $20,500 Transferred in Incurred during the period 24,700 35,360 60,060 Total costs to account for 28,200 52,360 80,560 Equivalent units 94,000 Cost per equivalent unit for department Transferred-out costs Dominic 70,000 20,000 Completed and transferred out Ending work in process Total units to account for Work in process completion percent 94,000 Completed and transferred out Ending work in process Total units to account for 100% 20% Materials Units Conversion Units Total Units 70,000 70,000 70,000 20,000 94,000