(a) A companys Department 2 costs for June were:

Cost from Department 1 Rs. 16320

Cost added in Department 2:

Materials	Rs.43,415
Labor	Rs.56,100
Factory overhead (FOH)	Rs.58,575

The quantity schedule shows 12,000 units were received during the month from Department 1; 7,000 units were transferred to finished goods; and 5,000 units in process at the end of June were 50% complete as to materials cost and 25% complete as to conversion cost.

Required: Prepare Cost of production report.

(b) List five industries where process costing may applied.