Quebec Sports manufactures and distributes two types of tennis rackets: Ace Master (AM) and Smash Supreme (SS). Both types of rackets go through Operations 1 and 3. SS also goes through Operation 2 which adds a layer of graphite for additional strength. All material is added at the beginning of their respective operations The attached information relates to a work order from Discount Warehouse, Inc. for 30,000 units of AM (Work Order No. 286) and 8.000 units of SS (Work Order No. 354) At the end of the period, there are 3.000 units of AM, 45 complete, and 2,000 units of SS,65% complete, still remaining in Operation 3 REQUIRED: Compute the value of the ending inventory for Operation 3. Show supporting computations. Round all costs per unit to three decimal places and all other dollar amounts to the nearest whole dollar QUEBEC SPORTS INFORMATION FOR WORK ORDERS FOR OPERATION COSTING SYSTEM Work Order No. 286 Work Order No. 354 $ 120.000 0 80.000 20.000 30.000 45,000 Direct Materials: Operation 1 Operation 2 Operation 3 Conversion Costs: Operation 1 Operation 2 Operation 3 30,000 0 15.000 25.000 14.896 14,793