lo, S00=Units accounted for Everett Company's inventoryDecember 31, and the costs charged to Work in Process D partment B d ng December are as follows: 500 units, 60% completed Direct labor S 3,460 Prom epartment A, 10,000 units36300 7,960 Factory oveshead 12,500 During December, all direot materials are transforrod from Department A, the units in process at December 1 were completed. Ofthe 10,000 unitsentering the department, all wore completed except 1,200 units which were 25% completed as to convension costs. Inventorics are costed by the first-in, first-out method Prepare a cost of production report for December