Comprehensive Problem (Algo) LO 12-1, 12-2, 12-3, 12-4 During Year 3, Anywhere, Inc. (Al) incurred the following product costs. Raw materials Labor Overhead $ 86,000 101,928 70,000 The Year 2 ending balance in the Work in Process (WIP) account was $38,000. Accordingly, this is the beginning WIP balance for Year 3. There were 100 units of product in beginning WIP inventory. Al started 2,020 units of product during Year 3. Ending WIP inventory consisted of 90 units that were 60 percent complete. Required Prepare a cost of production report by filling in the cells that are left blank.