Problem 2: ABC Corporation uses the process costing system. Beginning inventory was 3,000 actual units 30% completed with value of $30,000. Direct materials were transferred into the process was 10,000 units at a cost of $75,000. The ending inventory was 4.000 units, 25% completed. Direct labor $91,000 and factory overhead $45,500. Complete the chart and answer the following questions. Actual | % | EUP Materials Conversion Total Costs Costs Beginning Inventory Started & Completed Ending Inventory