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assign ogle Translate Log in to Clever Calculator Instruction Cost of Production Report Instruction Austin Co. manufactures a product called Aster in a three-process series. All materials are introduced at the beginning of the first process. Austin uses the first-in, first-out method of inventory costing. Unit and cost data for the first pro cess (Department A) for the month of December follow: Units Completion Cost Work in process inventory: $140,400 60% 12,000 December 1 40% 5,000 December 31 14,000 Started in December 106,400 Direct materials cost 70,310 Conversion cost 21,000 Completed in December Required: Prepare Austin's Department A cost of production report for December. Round cost per equivalent unit to two decimal places and the other answers to the nearest dollar. If an answer is zero, enter "0 10:10 PM 7/26/2019 Cost of Production Report Austin Company Cost of Production Report-Department A For the Month Ended December 31 Equivalent Units UNITS Whole Units Direct Materials Conversion Units charged to production: Inventory in process, Dec. 1 Received from materials storeroom Total units accounted for by Dept. A Units to be assigned costs: Inventory in process, Dec. 1 (60 % completed) Started and completed in December Transferred to Dept. B in December Inventory in process, Dec. 31 (40% complete) Total units to be assigned costs 10 7/26 1-9- Department S v21 Calculator Costs COSTS Direct Materials Conversion Total Costs per equivalent unit Total costs for December in Dept A S Total equivalent units Cost per equivalent unit S Costs charged to production Inventory in process, Dec. 1 Costs incurred in December Total costs accounted for by Dept. A Costs allocated to completed and partially completed units Inventory in process, Dec. 1, balance $ To complete inventory in process, Dec. 1 Started and completed in December Transferred to finished goods in December Inventory in process, Dec. 31 Total costs assigned by Dept. A