Austin Company 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:		Number of Units
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
Cost of completed December 1 work in process
Started and completed in December
Transferred to finished goods in December
Inventory in process, December 31
Total costs assigned by Department A