Al Amar company uses process costing system cost of department 2 for the month of May are as follows:

Cost from Proceeding Department 30,000

Cost Added:

Direct Material 20,000

Direct Labor 7,000

Factory Overhead 4000

The degree of completion of work in process:

50% Units were 40% complete

20% units are 30% complete

Balance of the units were 20% complete

Additional information: department 2 has 5000 units

Prepare cost of production report