Given the following information, prepare a production report with materials added at the beginning and ending work in process inventory being 20% complete with regard to conversion costs.

Given the following information, prepare a production report with materials added at the beginning and ending work in process inventory being 20% complete with regard to conversion costs. Costs to Account for Units to Account for $5,000 Beginning work in process Beginning inventory: materiais Beginning inventory: conversion 4.000 85,000 1,000 Units started into production Direct material 85,000 23,000 Transferred out 36,700 Direct labor Applied overhead 12,300 Transferred-in materials 8,000 10,200 Transferred in conversion Total costs to account for $96,200 Enter all amounts as positive values. If required round "Cost per unit" answers to two decimal places. Production Report Completed and transferred out Ending work in process Total units to account for Work in process completion percent 100% 20% Material Units Conversion Units Total Units Completed and transferred out Ending work in process Total units to account for Costs to account for Materials Conversion Total Beginning work in process Transferred in Incurred during the period 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