During Year 3, Anywhere, Inc. (Al) incurred the following product costs. Raw materials Labor Overhead $76,000 88,812 65,000 The Year 2 ending balance in the Work in Process (WIP) account was $33,000. Accordingly, this is the beginning WIP balance for Year 3. There were 105 units of product in beginning WIP Inventory. Al started 1,920 units of product during Year 3. Ending WIP inventory consisted of 85 units that were 60 percent complete.