Everett Company's Inventory at December 31, and the Costs Charged

Everett Company's inventory at December 31, and the costs charged to Work in Process-Department B during December are as follows: $\begin{array}{ll}500 \text { units, } 60 \% \text { completed } & \$ 3,460 \\\text { From Department A, 10,000 units } & 36,300 \\\text { Direct labor } & 7,960 \\\text { Factory overhead } & 12,500\end{array}$ During December, all direct materials are transferred from Department A, the units in process at December 1 were completed. Of the 10,000 units entering the department, all were completed except 1,200 units which 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.