Everett Company's inventory at December 31 and the costs charged to Work in Process-Department B during...

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Everett Company's inventory at December 31 and the costs charged to Work in Process-Department B during December are as follows: 500 units, 60% completed From Department A, 10,000 units Direct labor Factory overhead $3,460 36,300 7,960 12,500 During December, all direct materials are transferred from Department A, and the units in process at December 1 were completed. Of the 10,000 units entering the department, all were completed except 1,200 units that were 25% completed as to conversion costs. Inventories are costed by the first-in, first-out method. Prepare a cost of production report for December. Round your cost per equivalent unit amounts to two decimal places. Round all other amounts to the nearest dollar. If an amount value is zero enter "0" as answer. Everett Company Cost of Production Report-Department B For the Month Ended December 31 Units Units charged to production: Inventory in process, December 1 Received from Department A Total units accounted for by Department B Units to be assigned cost: Inventory in process, December 1 (60% completed) Started and completed in December Transferred to finished goods in December Inventory in process, December 31 (25% completed) Total units to be assigned costs Equivalent Units Equivalent Units Whole Units Direct Materials Conversion Direct Materials Conversion Total Costs Costs Costs Units costs: Total costs for December, Department B Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, December 1 Costs incurred in December Total costs accounted for by Department B Costs allocated to completed and partially completed units: Inventory in process, December 1 balance To complete inventory in process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total costs assigned by Department B Everett Company's inventory at December 31 and the costs charged to Work in Process-Department B during December are as follows: 500 units, 60% completed From Department A, 10,000 units Direct labor Factory overhead $3,460 36,300 7,960 12,500 During December, all direct materials are transferred from Department A, and the units in process at December 1 were completed. Of the 10,000 units entering the department, all were completed except 1,200 units that were 25% completed as to conversion costs. Inventories are costed by the first-in, first-out method. Prepare a cost of production report for December. Round your cost per equivalent unit amounts to two decimal places. Round all other amounts to the nearest dollar. If an amount value is zero enter "0" as answer. Everett Company Cost of Production Report-Department B For the Month Ended December 31 Units Units charged to production: Inventory in process, December 1 Received from Department A Total units accounted for by Department B Units to be assigned cost: Inventory in process, December 1 (60% completed) Started and completed in December Transferred to finished goods in December Inventory in process, December 31 (25% completed) Total units to be assigned costs Equivalent Units Equivalent Units Whole Units Direct Materials Conversion Direct Materials Conversion Total Costs Costs Costs Units costs: Total costs for December, Department B Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, December 1 Costs incurred in December Total costs accounted for by Department B Costs allocated to completed and partially completed units: Inventory in process, December 1 balance To complete inventory in process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total costs assigned by Department B