Erin Company's inventory at December 1, and the costs charged to Work in ProcessDepartment B during December are as follows: 1,200 units, 40% completed $ 47,800 From Department A, 26,000 units 845,000 Direct labor 312,000 Factory overhead 176,770 During December, all direct materials are transferred from Department A, the units in process at December 1 were completed, and of the 26,000 units entering the department, all were completed except 1,000 units which were 70% completed as to conversion costs. Inventories are costed by the first-in, first-out method. Required: Prepare a cost of production report for December. Round cost per equivalent unit to two decimal places and the other answers to the nearest dollar.