signment #b Complete this production cost report. Fill in the shaded boxes. Units Beginning inventory 20,000 Started during the month 75,000 Total units to account for Completed and tranferred out 70,000 Ending work in process Total units accounted for Work in process completion % 100% 25% Material Unitsnversion Uni Total Completed and transferred ou 70,000 70,000 70,000 Ending work in process Total units accounted for Cost to account for Materials Conversion Total Beginning work in process $ 3,500 $16,000 $ 19,500 Trandferred in $ Incurred during the period $ $ 25,000 $ 45,000 $ 70,000 $ Total costs to account for Equivalent units Cost per equivalent unit for department Tranferred-out costs End work in process: materials End work in process: conversion Ending work in process: total Total costs accounted for