The accountant has to value finished units and ending production inventory in process. For this, it has the following information for the month of September:
				Percent Completed
				Units	Materials	Conversion
Work in process inventory, October 1				3,000	60%	30%
Work in process inventory, October 31				2,000	50%	20%
They also provided the following information:
Intitial inventory of direct materials				$ 100,000.00
Purchases of direct materials				$ 300,000.00
Final inventory of direct materials				$ 184,000.00
10,000 hours were worked in the month, paying the workers $53.10 for each hour worked. With which the goal of obtaining a direct labor unit cost of $118 was achieved. Indirect expenses are made up of:
Indirect materials				$ 12,000.00
Indirect labor				$ 8,000.00
Depreciation				$ 15,000.00
Rent				$ 55,000.00
Phone				$ 7,000.00
Water				$ 5,000.00
Electricity				$ 12,000.00
HELP HIM TO PREPARE THE PRODUCTION REPORT IN UNITS, AS WELL AS TO VALUATE THE FINISHED UNITS AND THE FINAL INVENTORY FROM WORK IN PROCESS.