Erin Company's inventory at December 1 and the costs charged to Work in Process-Department B during December are as follows: $47,800 845,000 1,200 units, 40% completed From Department A, 26,000 units rect labor Factory overhead 312,000 176,770 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 that were 70% completed as to conversion costs. Inventories are costed by the first-In, first-out method. Prepare 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 "O" as answer Erin Company Cost of Production Report-Department B For the Month Ended December 31 Unit Information Units charged to production: Inventory in process, December 1 Received from Department A Total units accounted for by Department B Units to be assigned costs: Whole Units Equivalent Units Direct Materials Conversion Inventory in process, December 1 (40% completed) Started and completed in December Transferred to finished goods in December Inventory in process, December 31 (70% complete) Total units to be assigned costs 00) Cost Information COSTS: Direct Materials Conversion Costs Costs Cost per equivalent unit: Total costs for December in Department B Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Costs Costs Total Costs Direct Materials Conversion Costs Costs Total Costs Inventory in process, December 1 Costs incurred in December Total costs accounted for by Department B 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 U Linh Inventory in process, December 31 Total costs assigned by Department B