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 19,000 Started during the month Total units to account for Completed and transferred out 70,000 Ending work in process Total units to account for Work in process completion percent 100% Materials Units Conversion Units Total Units Completed and transferred out \begin{tabular}{lll} \hline 70,000 & 70,000 & 70,000 \end{tabular} Ending work in process Total units to account for \begin{tabular}{lrrr} Costs to account for & \multicolumn{1}{l}{ Materials } & \multicolumn{1}{l}{ Conversion } & \multicolumn{1}{l}{ Total } \\ \hline Beginning work in process & $4,000 & $17,000 & $21,000 \end{tabular} Transferred in Incurred during the period 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