1. Zither Co. manufactures a product called Zens in a three-process series. All materials are introduced at the beginning of the first process. Zither uses the first-in, first-out method of inventory costing. Unit and cost data for the first process (Department A) for the month of October 2012 follow: Conversion Units Completion Cost Work in process inventory: October 1 12,000 60% $140,400 October 31 5,000 40% ? Started in October 14,000 Direct materials cost 106,400 Conversion cost 70,310 Completed in October 21,000 ? Prepare Zither's Department A cost of production report for October