Seacrest Company uses a process costing system. The company manufactures a product that is processed in two departments: A and B. As work is completed, it is transferred out. All inputs are added uniformly in Department A. The following summarizes the production activity and costs for November: Beginning Inventories: Units in BWIP Costs of beginning WIP (BWIP) Direct materials Conversion costs Department A 5,000 $10,000 $6,900 Current production (in November): Units started 25,000 Units transferred out 28,000 Costs (in November): Direct materials Conversion costs Additional Cost information: Unit cost for Department A Cost of EWIP Cost to finish units $8,870 $16,632.60 $57,800 $95,220 $5.54 1. Using the FIFO method, complete a production report below for Department A. Each highlighted cell should contain a value. (7 points) Units to account for: Units in BWIP Seacrest Company--Department A Production Report For the Month of November Units started in November Total units to account for Units completed and transferred out: Started and completed From BWIP Units in EWIP Total units accounted for