Units to Account for $5,100 Beginning work in process Given the following information, prepare a production report with materials added at the beginning and ending work in process inventory being 30% complete with regard to conversion costs. Costs to Account for Beginning inventory: materials 3,000 Beginning inventory: conversion Direct material 900 Units started into production 26,820 Transferred out 84,000 83,000 Direct labor 35,540 Applied overhead 12,300 Transferred-in materials 8,100 Transferred-in conversion Total costs to account for 10,200 $98,960 Enter all amounts as positive values. If required round "Cost per unit" answers to two decimal places. Completed and transferred out Production Report 83,000 Ending work in process Total units to account for 4,000 87,000 V 100% Work in process completion percent Completed and transferred out 30% Material Units Conversion Units Total Units 83.000 83.000 83.000