Solve the matrix equation 
for the matrices A and D. 
Definitions:
Product Cost Information
Data pertaining to the total expenses incurred to create a product, including material, labor, and overhead costs.
Cost Of Production Report
A document that details the total cost involved in manufacturing goods, including material, labor, and overhead expenses, during a specific period.
Equivalent Units
A term used in cost accounting to represent a portion of the work done on incomplete units, expressed as the equivalent of a number of fully completed units.
Cost Per Equivalent Unit
A calculation used in process costing that averages the total costs over the number of units produced, considering partially completed units.
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