ABC company started to incurring cost in first department for 2000 soaps. At the end of the week 1 750 soaps were completed and 200 still in process. 100% of direct material had been incurred. But 65% conversion cost was yet incurred on the incomplete work. Remaining 50 units were abnormally lost (completed 100% material, 60% conversion cost) Cost incurred by the department: Direct material Direct labor Factory Overhead 800 435 235 1 470 Required: Prepare cost of production report