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Module 3 Comprehensive Problem i Saved Help Save & Exit Check 3 The Year 2 ending balance in the Work in Process (WIP) account was $37,000. Accordingly, this is the beginning WIP balance for Year 3. There were 185 units of product in beginning WIP inventory. Al started 2,000 units of product during Year 3. Ending WIP inventory consisted of 155 units that were 60 percent complete. 50 Required points Prepare a cost of production report by filling in the cells that are left blank. Skipped Equivalent Unit Computations % Units Equivalent Complete Units Beginning inventory 185 Book Units started 2,000 Total units available for completion Units in ending inventory (155) :% References Units complete 2,030 100 % Total equivalent units 2,123 Cost per Equivalent Unit Cost : Units = Cost per Unit Beginning inventory $ 37,000 Raw materials Labor Overhead 69,000 Total product cost + 1 2, 123 = Allocation of Product Cost Cost transferred to finished goods Cost in ending inventory Total product cost $ 297,220 Mc Gra