Conversion	Units	Completion	Cost
Work in process inventory:
October 1	12000	60%	$140,400
October 31	5,000	40%	????
Started in October	14,000
Direct Materials Cost			106,400
Conversion Cost			70,310
Completed in October	21,000		????

Zither Co. manufactures a product called Zens in a three-process series. All materials are introduced at the beginning of the first process. Zither uses the first-in, first-out method of inventory costing. Unit and cost data for the first process (Department A) for the month of October 2012 follow:

Prepare Zither's Department A cost of production report for October.