Complete this production cost reports 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 74,000 Total units to account for 95,000 Completed and transferred out 71,000 Ending work in process 24,000 Total units to account for 95,000 Work in process completion percent 100% Materials Units Conversion Units Total Units Completed and transferred out 71.000 24,000 71.000 X Ending work in process 24,000 Total units to account for 95,000 | | | 95,000 V Materials Conversion Total $3.000 $15,000 518,000 Costs to account for Beginning work in procesa Transferred in incurred during the period 16.000 45.640 61.540 Total costs to account for 5 19,000 S 60.640 $ 79,640 Equivalent units 95.000 Cost per equivalent unit for department Transferred-out costs End work in process: materials Lampierre makes brass and gold frames. The company computed this information to decide whether to switch from the traditional allocation method to ABC Brass Gold Units Planed 700 100 Material Moves 4 00 100 Machine Setups 500 750 Direct Labor Hours 600 1,100 The estimated overhead for the material cost pool is estimated as $14,500, and the estimate for the machine setup pool is $37.500. A. Calculate the allocation rate per unit of brass and per unit of gold using the traditional method? Round intermediate calculations and final answers to two decimal places. Allocation Rate per Unit Brass Gold B. Calculate the allocation rate per unit of brass and per unit of gold using the activity-based costing method? Round intermediate calculations and final answers to two decimal places Allocation Rate per Unit Brass