During Year 3. Anywhere, Inc. (AI) incurred the following product costs. Raw materials Labor Overhead $66,000 80,362 60,000 The Year 2 ending balance in the Work in Process (WIP) account was $28.000. Accordingly, this is the beginning WIP balance for Year 3. There were 120 units of product in beginning WIP inventory. Al started 1,820 units of product during Year 3. Ending WIP inventory consisted of 95 units that were 80 percent complete. Required Prepare a cost of production report by filling in the cells that are left blank. Equivalent Unit Computations Units % Equivalent Complete Units 120 1820 Beginning inventory Units started Total units available for completion Units in ending inventory Units complete Total equivalent units Cost per Equivalent Unit Cost 5 28.000 + Units Cost per Beginning inventory Raw materials Overhead 60 000 Total product cost Allocation of Product Cost Cost transferred to finished goods Costin ending inventory Total product cost