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 14,000
Direct materials cost 106,400
Conversion cost 70,310
Completed in October 21,000 ?
Prepare Zither's Department A cost of production report for October.