Problem (10 points). The attached data pertain to a production center of Pear Company. The ending inventory consisted of 11,000 units which were 60% complete as to materials and 25% complete as to conversion costs. REQUIRED: Using the attached forms, prepare the following schedules for the cost of production report for Pear Company using the average cost method. (1) Schedule of Physical and Equivalent Units. (2) Unit Cost Analysis Schedule (round unit costs to four decimal places). (3) Cost Summary Schedule (round all dollar amounts to the nearest whole dollar) $ PEAR COMPANY DATA RELATING TO PRODUCTION USING PROCESS COST SYSTEM FOR MONTH OF AUGUST Work in Process Inventory, August 1: (70% complete as to materials and 30% as to conversion costs) Number of Units 12,500 Direct Materials Cost 15,600 Direct Labor Cost $ 22,570 Manufacturing Overhead Applied ($7.00 per machine hour) $ 56,000 Units Started in August 32,500 Costs Incurred in August: Direct Materials Cost $ 37,200 Direct Labor Cost $ 49,600 Manufacturing Overhead Applied (15.000 machine hours incurred) ? $ A