Complete this production cost report: Enter all amount as positive values. If required round "Cost per unit" answers to two decimal place. Production Cost Report Beginning inventory Started during the month 20,000 74,000 Total units to account for 94,000 Completed and transferred out 70,000 Ending work in process 24,000 Total units to account for 94,000 Work in process completion percent 100% 25% Materials Units Conversion Units Total Units Completed and transferred out Ending work in process Total units to account for Costs to account for Beginning work in process Transferred in 70,000 24,000 94,000 70,000 70,000 Materials Conversion Total $3,500 $17,000 $20,500 Incurred during the period 24,700 43,800 68,500 Total costs to account for Equivalent units Cost per equivalent unit for department Transferred-out costs End work in process: materials End work in process: conversion End work in process: total Costs to account for $