Austin Co$.$ manufactures a product called Aster in a three$-$process series. All materials are added at the beginning of the first process, and Austin uses the first$-$in$,$ first$-$out cost flow method. Unit and cost data for the first process $($Department A$)$ for the month of December follow:

$\backslash$table$[[,$Units,Completion,Cost$],[$Work in process inventory:,,,$],[$December $1,12,000,60\%,$$$140,400$