1. Amazon Co. manufactures a product called AWOL in a three-process series. All materials are introduced at the beginning of the first process. Amazon uses the first-in, first-out method of inventory costing. Unit and cost data for the first process (Department A) for the month of March 2020 follow: Units Completion Cost 40% 242,048 Conversion Work in process inventory: March 1 March 31 Direct materials cost Conversion cost Completed in March 29,000 21,000 70% 474,880 180,005 62,000 (1) Prepare Amazon's Department A cost of production report for March (2) Compare the February and March cost per equivalent unit for direct materials and conversion, given the March 1 beginning inventory cost of direct materials was $210,960