During 2018. Anywhere, Inc. (Al) incurred the following product costs: Raw materials Labor Overhead $188,88e 131,496 77,886 The 2017 ending balance in the Work in Process (WIP) account was $45,000. Accordingly, this is the beginning WIP balance for 2018 There were 125 units of product in beginning WIP inventory. Al started 2.160 units of product during 2018. Ending WIP inventory consisted of 95 units that were 80 percent complete. Requlrec Prepare a cost of production report by filling in the cells that are left blank. % Equiva te Units Units 125 2.160 Beginning inventory Units started Total units available for Units in ending inventory Units complete (95 2.190 100 96 Total equivalent units 2,266 Cost per Equivalent Unit Cost Units Cost per Unit Beginning inventory Raw materials Labor 45,000 77.000 Total product cost | 2.206| Cost transferred to finished goods Cost in ending inventory Total product cost S353.495