During Year $3,$ Anywhere, Incorporated $($AI$)$ incurred the following product costs.

Raw materials $ $62,000$

Labor $89,422$

Overhead $58,000$

The Year $2$ ending balance in the Work in Process $($WIP$)$ account was $$26,000.$ Accordingly, this is the beginning WIP balance for Year $3.$ There were $110$ units of product in beginning WIP inventory. AI started $1,840$ units of product during Year $3.$ Ending WIP inventory consisted of $90$ units that were $60$ percent complete.

Required

Prepare a cost of production report by filling in the cells that are left blank.