Using the following chart, prepare a Cost of Production report.

$\backslash$table$[[,$Carryover,$\backslash$table$[[$Materials$],[$$$2\mathrm{.}2/$unit$]],\backslash$table$[[$Conversion$],[$$$7\mathrm{.}8/$eq$.$ unit$]],],[\backslash$table$[[$Completed but not started$],[10,000$ units$],[4,000$ equivalent units$]],$$$67,000,x,$$$31,200,$$$98,200$