Daniel LLC incurred the following costs in the month of October: Material $55,000 Labor $46,000 Factory Overhead $23,000 There was no beginning inventory. Ending work in process was 10,000 units at 50 percent complete. 15,000 units were completed and transferred out. Prepare a cost of production summary for the month, assuming Daniel uses the average cost method of process costing. I must be able to list the following: Cost of Production for month (M, L, FOH), the unit output for month (finished and equiv. units), unit cost for month (m, l, foh), Inventory costs (COGS finished during month and Cost of WIP-m,l,foh) and total production cost accounted.