1. ABC Company manufactures a product which goes through one process only. The product costs and the data given below relate to the recent period; Beg. WIP.. Direct Material cost..... Conversion cost......... During Period: ...... 6,375 units ..$ 7,605 $ 4,365 Units started.... Direct Mat. cost added... Direct Lab. Cost added...... 91,950 units $ 110,350 $36,950 Manuf. Overh. Cost applied..... $ 47,065 End. WIP.. Direct Material.. Conversion.... 5,100 units 100% completed .50% completed Prepare the production report. (round your numbers)