Erin company's inventory at december 1, and the costs charged to work in process—department b during december are as follows: 1,200 units, 40% completed $ 47,800 from department a, 26,000 units 845,000 direct labor 312,000 factory overhead 176,770 during december, all direct materials are transferred from department a, the units in process at december 1 were completed, and of the 26,000 units entering the department, all were completed except 1,000 units which were 70% completed as to conversion costs. inventories are costed by the first-in, first-out method. required: prepare a cost of production report for december. round cost per equivalent unit to two decimal places and the other answers to the nearest dollar.