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 "0" as answer. Everett Company Cost of Production Report-Department B Units Units charged to production: For the Month Ended December 31 Equivalent Units Equivalent Units Whole Units Direct Materials Conversion Inventory in process, December 1 Received from Department A Total units accounted for by Department B 500 10,000 10,500 Units to be assigned cost: Inventory in process, December 1 (60% completed) 500 0 200 Started and completed in December 8,800 10,000 8,800 Transferred to finished goods in December 9,300 10,000 9,000 Inventory in process, December 31 (25% completed) 1,200 0 300 Total units to be assigned costs 10,500 10,000 9,300 Costs Units costs: Total costs for December, Department B Total equivalent units Cost per equivalent unit Costs assigned to production: 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 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total costs assigned by Department B Costs Direct Materials Conversion Total Costs