a) Complete the following Cost of Production report. Cost of Production Report Inputs Outputs Completed Beginning Total Transfer Unit Calculations Inventory Add: Produced Out Ending WIP DM Whole units 5.000 8.000 2,000 % Equivalent Compl. 100% 50% Conv. Equiv Units 5,000 3,000 Inputs Outputs Beginning Add: Total Completed Inventory Produced Cost/Unit Transfer Ending WIP Cost Calculations Out Direct Materials Units 5,000 8,000 2,000 Direct Materials Cost $26,000 533.500 Conversion Units 5,000 1 3,000 Direct Labor Cost $2.500 $18,675 58 480 MOH Cost $1,500 $16,500 $6.600 $9,900 Total Conversion Cost Total Cost