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		$5,100	Beginning work in process	3,500
Beginning inventory: conversion		900	Units started into production	86,000
Direct material		24,390	Transferred out	85,500
Direct labor		45,440
Applied overhead		12,500
Transferred-in materials		8,100
Transferred-in conversion		10,200
Total costs to account for		$106,630

Enter all amounts as positive values. If required round "Cost per unit" answers to two decimal places.

Production Report
Completed and transferred out	fill in the blank 1
Ending work in process	fill in the blank 2
Total units to account for	fill in the blank 3
Work in process completion percent	100%	20%
	Material Units	Conversion Units	Total Units
Completed and transferred out	fill in the blank 4	fill in the blank 5	fill in the blank 6
Ending work in process	fill in the blank 7	fill in the blank 8	fill in the blank 9
Total units to account for	fill in the blank 10	fill in the blank 11	fill in the blank 12
Costs to account for	Materials	Conversion	Total
Beginning work in process	$fill in the blank 13	$fill in the blank 14	$fill in the blank 15
Transferred in	fill in the blank 16	fill in the blank 17	fill in the blank 18
Incurred during the period	fill in the blank 19	fill in the blank 20	fill in the blank 21
Total costs to account for	$fill in the blank 22	$fill in the blank 23	$fill in the blank 24
Equivalent units	fill in the blank 25	fill in the blank 26
Cost per equivalent unit for department	$fill in the blank 27	$fill in the blank 28	$fill in the blank 29
Transferred-out costs		$fill in the blank 30
End work in process: materials	$fill in the blank 31
End work in process: conversion	fill in the blank 32
End work in process: total		fill in the blank 33
Costs to account for		$fill in the blank 34

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