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-im 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 11 12,000 60% $140,400 December 31 5,000 40% ? Started in December: 14,000 Direct materials cost Conversion cost Completed in December 21,000 106,400 70,310 ? 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 Report-Department A For the Month Ended December 31 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: Inventory in process, December 1 (60% completed) Started and completart in December Unit Information Equivalent Units Whole Units Direct Materials Conversion