10. BWIP has 2,000 units which are 100% complete in materials and 60% complete in conversion. Units started this period were 15,000. EWIP has 5,000 units, 100% complete in materials and 50% complete in conversion. Cost of BWIP was $6,000 in materials and $2,400 in conversion. Cost added during the period was $45,000 in materials and $26,600 in conversion. What is the cost accounted for in step 5 of the production report? [1 (1 Point) $71,600 $80,000 $45,000 $8,000