Austin Co. manufactures a product Aster in a three-process series. All materials are introduced at the beginning of the first process. Austin uses the first-in, first-out method of inventory costing. Unit and cost data for the first process (Department A) for the month of December follow: Prepare Austin's Department A cost of production report for December: If required, round your cost per equivalent unit amounts two decimal places. Round all other amounts to the nearest dollar. If an amount value is zero enter "0" as answer. Units charged to production: Inventory in process, December 1' Received from materials storeroom Total units accounted for by Department A Units to be assigned cost: Inventory in process, Dec.1 (60% completed) Started and completed in December Transferred to Dept, B in December Inventory in process, Dec. 31 (40% complete) Total units to be assigned costs Costs per equivalent unit: Total costs for December in Department A Total equivalent units Cost per equivalent unit Costs charged to production: Inventory in process, December 1 Costs incurred in December Total costs accounted for by Department A Costs allocates to completed and partially completed units: Inventory in process, December 1, balance To complete inventory in process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total costs assigned by Department A