During Year 3, Anywhere, Inc. (Al) incurred the following product costs. The Year 2 ending balance in the Work in Process (WIP) account was $35,000. Accordingly, this is the beginning WIP balance for Yea 3. There were 145 units of product in beginning WIP inventory. Al started 1,960 units of product during Year 3 . Ending WIP inventory consisted of 125 units that were 60 percent complete. Required Prepare a cost of production report by filling in the cells that are left blank