139 6-2. Cost of production report;' spollage at end of process, all normal. Primakoff, Inc., uses pro- cess costing in its two producing departments. Materials are added at the end of the process after quality control inspection; no abnormal spoilage occurred during the month. During October, 2,500 units were received from Department 1 at a cost of $50,000. Costs incurred by Department 2 during October were: Materials... $ 8.000 Conversion costs.. 36,000 A total of 2,000 units were transferred to finished goods inventory. The 300 units still in process at the end of October were 2 complete as to conversion costs. Required: Cost of production report for Department 2. 613 cost of production