zither co. manufactures a product called zens in ... Question Zither Co. manufactures a product called Zens in a three-process series. All materials are introduced at the beginning of the first process. Zither uses the first-in, first-out method of inventory costing. Unit and cost data for the first process (Department A) for the month of October 2012 follow: Conversion Units: Completion: Cost Work in process inventory: October 1 12,000 60% $140,400 October 31 5,000 40% ? Started in October >>>> units = 14,000 Direct materials cost >>>cost = 106,400 Conversion cost >>> cost = 70,310 Completed in October>>units = 21,000 cost =? Prepare Zither's Department A cost of production report for October.