Austin Co. manufactures a product called 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: Units Completion Cost Work in process inventory: December 1 12,000 60% $140,400 December 31 5,000 Started in December 14,000 Direct materials cost Conversion cost Completed in December 21,000 40% ? 106,400 70,310 ? Required: Prepare Austin's Department A cost of production report for December. Round cost per equivalent unit to two decimal places and the other answers to the nearest dollar. If an answer is zero, enter"0