This is a continuation of the comprehensive problem in Chapter 11. During 2018, Anywhere, Inc. (AI) incurred the following product costs:
Raw materials $62,000
Labor 89,422
Overhead 58,000
Recall that the 2017 ending balance in the Work in Process (WIP) account was $26,000. Accordingly, this is the beginning WIP balance for 2018. There were 110 units of product in beginning WIP inventory. AI started 1,840 units of product during 2018. Ending WIP inventory consisted of 90 units that were 60 percent complete.
Required
Prepare a cost of production report by filling in the cells that contain question marks.

Equivalent Unit Computations Equlvalent Units Unlts % Complete 110 1,840 Beginning inventory Units started Total units available for completion Units in ending inventory Units complete Total equivalent units 1,860 100% 1,914 Cost per Equivalent Unit Cost Units Cost per Unlt $26,000 Beginning inventory Raw materials Labor Overhead 58,000 Total product cost 1,914 Allocation of Product Cost Cost transferred to finished goods Cost in ending inventory Total product cost $235,422