zither co. manufactures a product called zens in a three process seires. All materials are introduced at the beginning of the first process, zither uses the first-in , first-out methd of inventory costing, unit and cost data for the first process( department A) for the month of october 2010 follow: convesion units completion cost work in process inventory; october 1 12,000 60% 140,400 october 31 5000 40% ? started in october 14,000 direct materials cost 106,400 conversion cost 70,310 completed in october 21,000 ? prepare Zither's department A cost production report for october