Process Costing (IS PnTs) Erin Company's inventory at December 1, and the costs charged to Work in Process-Department B during December are as follows: 1,200 units, 40% completed From Department A, 26,000 units Direct labor Factory overhead 47,800 845,000 312,000 176,770 During December, all direct materials are transferred from Department A, the units in process at December1 were completed, and of the 26,000 units entering the department, all were completed except 1,000 units which were 70% completed as to conversion costs. Inventories are costed by the first-in, first-out method. Prepare a cost of production report as necessary. How many units were completed and transferred to Department C? a. 25,000, b. 26,000, c. 26,200, d. 27,000, e, 27,200 What is the cost of the units completed and transferred to Department C? a. $1,275,000, b. $1,336,120, c. $1,352,225, d. $1,281,570, e. $0