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......... 6,375 units $ 7,605 $4,365 During Period: 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)