Austin Co. manufactures a product called Atter 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 reventory costing Unit and cost data for the first process (Department A) for the month of December follow Units Completion Cost 60% $140.400 12.000 5.000 40% ? Work in process inventory December 1 December 31 Started in December Direct materials cost Conversion cost Completed in December 14 000 105.400 70.310 21.000 Required: Prepare Austin's Department A cost of production report for December Round cool per event to wo decimal places and the other answers to the nearest dolor. If an awer is 2000 Cost of Production Report Cost of Production Report Department A For the Month Ended December 31 Equivalent Units UNITS Whole Units Direct Materials Conversion Units charged to production Inventory in process, Dec 1 Received from materials storeroom Total units accounted for by Dept. A Units to be assigned costs 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 of Production Report Costs COSTS Direct Materials Conversion Total Costs per equivalent unit: Total costs for December in Dept A S Total equivalent units $ Cost per equivalent unit Costs charged to production: 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 5 To complete inventory in process, Dec. 1 Cost of Production Report Total equivalent units Cost per equivalent unit $ Costs charged to production: Inventory in process, Dec. 1 $ Costs incurred in December Total costs accounted for by Dept. A GA Costs allocated to completed and partially completed units Inventory in process, Dec. 1, balance To complete inventory in process, Dec. 1 A $ Started and completed in December Transferred to finished goods in December Inventory in process, Dec. 31 Total costs assigned by Dept. A