During Year 3, Anywhere, Inc. (Al) incurred the following product costs. Raw materials Labor Overhead $102,000 134,398 78,000 The Year 2 ending balance in the Work in Process (WIP) account was $46,000. Accordingly, this is the beginning WIP balance for Year 3. There were 145 units of product in beginning WIP inventory. Al started 2,180 units of product during Year 3. Ending WIP inventory consisted of 110 units that were 60 percent complete. Required Prepare a cost of production report by filling in the cells that are left blank. Equivalent Unit Computations Units % Complete Equivalent Units Beginning inventory 145 Units started 2,180 Total units available for completion Units in ending inventory Units complete (110) 2,215 % 100 % Total equivalent units 2,281 Beginning inventory Cost per Equivalent Unit Cost + Units Cost per Unit $ 46,000 Raw materials Labor Overhead Total product cost 78,000 Allocation of Product Cost Cost transferred to finished goods Cost in ending inventory Total product cost 2,281 = $ 360,398