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

Erin Company's inventory at December 1 and the costs charged to Work in Process-Department B during December are as follows:​ $\begin{array}{lr}1,200 \text { units, } 40 \% \text { completed } & \$ 47,800 \\\text { From Department } A, 26,000 \text { units } & 845,000 \\\text { Direct labor } & 312,000 \\\text { Factory overhead } & 176,770\end{array}$ 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 that 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.