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:

Prepare Zither's Department A cost of production report for October.

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Conversion Units Completion Cost Work in process inventory 12000 6096 October 31 5,000 40% Started in October Direct Materials Cost 106,400 70,310 Completed in October 21,000