Erin Company's Inventory at December 1, and the Costs Charged

Essay

Erin Company's inventory at December 1, and the costs charged to Work in Process-Department B during
December are as follows: 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.
Prepare a cost of production report for December.