Process Costing Future Robotics provides the following information for one of its department's operations for June (no new material is added in Department A): WIP inventory -- Department A Beginning inventory (20,000 units, 55% complete with respect to Department A costs) Transferred-in costs (from Department Z) $110,000 Department A conversion costs 54,000 Current work (30,000 units started) Prior department costs 275,000 Department A costs 210,000 The ending inventory has 4,000 units, which are 30 percent complete with respect to Department A costs and 100 percent complete for prior department costs. Complete the following: a. Prepare a production cost report using FIFO.