WoKer assignments&takeAssignmentSessionLocator assignment-take Calculator Cost of Production Report 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 process (Department A) for the month of December follow: Austin uses the first-in, first-out method of inventory costing. Unit and cost data for the first Units Completion Cost Work in process inventory: 12000 60% $140,400 5,000 14,000 December 1 December 31 Started in December: Direct materials cost Conversion cost Completed in December 40% 106,400 70,310 21,000 Required: Prepare Austin's Department A cost of production report for December. Round cost per equivaient undr to two decimal places and the other answers to the nearest dollav invento Tra Inventory