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 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. 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 enter "0" as answer. Austin Company Cost of Production ReportDepartment A For the Month Ended December 31 Unit Information 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: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, December 1 (60% completed) Started and completed in December Transferred to Dept. B in December Inventory in process, December 31 (40% complete) Total units to be assigned costs Cost Information COSTS: Direct Materials Costs Conversion Costs Costs per equivalent unit: Total costs for December in Department A $ $ Total equivalent units Cost per equivalent unit $ $ Costs charged to production: Direct Materials Costs Conversion Costs Total Costs Inventory in process, December 1 $ Costs incurred in December Total costs accounted for by Department A $ Costs allocated 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 $