Austin Co. manufactures a product called Aster in a three-process serles. 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 Units Completion Cost Work in process inventory December 1 12,000 60% $140,400 December 31 5,000 40% Started in December 14,000 Direct materials cost 106,400 Conversion cost 70,310 Completed in December 21,000 Prepare Austin's Department A cost of production report for December If required, round your cost per equivalent unit amounts to two decimal places. Round all other amounts to the nearest dollar. If an amount value is zero enter0 as answer Austin Company Cost of Production Report-Department A For the Month Ended December 31 Unt lefomaton UNITS Units charged to production Inventory in process, Dec. 1 Received from materials storeroom Total units accounted for by Dept. A Units to be assigned cost Equivalent Units Whole Units Direct Materials Conversion 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) Whole Direct Materials Units Conversion 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 Cost Information COSTS Direct Materials Costs Conversion Costs Costs per equivalent unt: Total costs for December in Dept. A Total equivalent units Cost per equivalent unit Costs charged to production: Direct Materials Conversion Total Costs Costs Inventory in process, Dec. 1 Costs incurred in December Total costs accounted for by Dept. A Costs allocated to completed and partially completed units: Inventory in process, Dec. 1, balance To complete inventory in peocess, Dec. 11 Started and completed in December Transferred to finished goods in December Inventory in process, Dec. 31 Total costs assigned by Dept. A