Bradford Mobiles Limited has two stages of its production process. The following data is related to the stage 1 during January 2022:

A. Conversion costs are incurred continuously throughout the process.

B. It is Bradford Mobiles Ltds practice to add Material X to the beginning of the process, and another 10,000 units are added to production quantity schedule during January 2022.

C. Material Y is added to the end of the process, before quality inspection.

D. Expected normal losses are not more than 1,200 units.

E. At 1st of January, the opening work-in-progress inventory (40% complete) 6,000 units with conversion costs 12,000 and 9,000 Material X costs.

F. At End of January, finished goods that transferred to the next stage are 9,000 units.

G. At End of January , work-in-progress inventory (30% completion) 5,000 units.

H. Cost incurred during January 2022: Material X 15,000 Material Y 27,500 Conversion 50,500

Required:

Prepare Cost of production report