Amazon Co. manufactures a product called AWOL in a three-process series. All materials are introduced at 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 2017 follow:

Conversion Units Completion Cost

Work in process inventory:

March 1 29,000 40% 212,048

March 31 21,000 70% ?

Direct materials cost 214,880

Conversion cost 115,005

completed in March 42,000 ?

Question: Prepare Amazons Department A cost of production report for march