Given the following information, prepare a production report with materials added at the beginning and ending work in process inventory being 20% complete with regard to conversion costs. Costs to Account for Units to Account for Beginning inventory: materials Beginning inventory: conversion $4,900 Beginning work in process 1,000 Units started into production 20,160 Transferred out 43,020 12,400 8,000 10,300 $99,780 Enter all amounts as positive values. If required round "Cost per unit" answers to two decimal places. Direct material Direct labor Applied overhead Transferred-in materials Transferred-in conversion Total costs to account for 3,000 84,000 82,500 Completed and transferred out Ending work in process Total units to account for Work in process completion percent Completed and transferred out Ending work in process Total units to account for Production Report 82,500 4,500 87,000 Transferred-out costs End work in process: materials End work in process: conversion End work in process: total Costs to account for 100% 20% Material Units Conversion Units Total Units 165,000 6,000 171,000 Costs to account for Beginning work in process Transferred in Incurred during the period Total costs to account for Equivalent units Cost per equivalent unit for department S 82,500 4,500 87,000 Materials S 4,900 8,000 20,160 82,500 1,500 84,000 Conversion Total 1,000 $ 5,900 10,300 18,300 55,420 75,580 tA