1. Jones Co. manufactures a product called Zens in a three-process series. All materials are introduced at the beginning of the first process. Jones uses the first-in, first-out method of inventory costing. Unit and cost data for the first process (Department A) for the month of October 2007 follow Units Completion Cost Conversion Work in process inventory: $140,400 12,000 5,000 14,000 60% 40% October 1 October 31 Started in October Direct materials cost Conversion cost 106,400 70,310 Completed in October 21,000 Prepare Jones' Department A cost of prodtuction report for Octoberges 93 944-945 of the text) Show your calculations in the space below: 2. Make the appropriate journal entry to transfer the cost of the completed units out of this department (assume that this is the last production department)