Please create cost of production report but please show all steps and calculations

Austin Co. manufactures a product called Aster in a beginning of the first process. Austin uses the first-in, first-out method of inventory costing. Unit and cost dat for the first process (Department A) for the month of December follow: three-process series. All materials are introduced at the Units Completion Cost Work in process inventory December1 December 31 Started in December Direct materials cost Conversion cost Completed in December 12,000 5,000 14,000 60% 40% $140,400 106,400 70,310 21,000 Prepare Austin's Department A cost of production report for December