Everett Company's inventory at December 31 and the costs charged to Work in ProcessDepartment B during December are as follows: 500 units, 60% completed $3,460 From Department A, 10,000 units 36,300 Direct labor 7,960 Factory overhead 12,500 During December, all direct materials are transferred from Department A, and the units in process at December 1 were completed. 0f the 10,000 units entering the department, all were completed except 1,200 units that were 25% completed as to conversion costs. Inventories are costed by the first-in, rst-out method. Prepare a cost of production report for December. If required, 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. Everett Company Cost of Production Report--Department B For the Month Ended December 31 Unit Information UNITS Units charged to production: Inventory in process, Dec. 1 Received from Dept. A Jl Total units accounted for by Dept. B Total units accounted for by Dept. B Units to be assigned costs: Equivalent Units Direct Whole Units Materials Conversion Inventory in process, Dec. 1 (60% completed) Started and completed in December Transferred to finished goods in December Inventory in process, Dec. 31 (25% complete) Total units to be assigned costs Cost Information COSTS Direct Materials Conversion Costs Costs Units costs: Total costs for December, Dept. B Total equivalent units Cost per equivalent unit Costs charged to production: Direct Materials Conversion TotalDirect Materials Conversion Costs Costs Units costs: Total costs for December, Dept. B Total equivalent units Cost per equivalent unit lDlUD Costs charged to production: Conversion Direct Materials Costs Costs Inventory in process, Dec. 1 Costs incurred in December Total costs accounted for by Dept. B Costs allocated to completed and partially completed units: Inventory in process, Dec. 1, balance To complete inventory process, Dec. 1 Started and completed in December Transferred to finished goods in December a am a DD imam Emmi: lam Inventory in process, Dec. 31 Total costs assigned by Dept. B