A. Department B of AZ Company applies 40% of materials at the start of its process and 60% at the end. Conversion cost is uniformly applied. Production data for the current month follows: In process, March 1 Received from Dept. A 3,200 (/4 completed) 22,000 In process, March 31 Lost units Costs for the month: 4,000 (1/2 completed) 1,500 Materials 9,360 Factory Overhead P 2,192 Labor 5,480 from Dept. A P16,720 The cost last month for the beginning in-process units was $3,248 (Materials-*800, Conversion- #800, from Dept A- 1,648). 1. Prepare the cost of production report using FIFO and assuming loss of units is normal & continuous. 2. Prepare the cost of production report using Weighted Average and assuming loss of units is normal & units were lost at the end of the process. 3. Prepare the cost of production report using FIFO and assuming loss of units is normal & happened at 80% completion.