a. Prepare a Cost of Production Report for Department A and Department B b. Give the journal entries to record The cost added in department A The cost transferred to department B The cost added in department B The cost transferred to Finished Goods Inventory Units Started in process Received from department A Transferred to department B Transferred to finished goods inventory Ending units in process: Department A (direct material 65 % complete; direct labor 50 % complete & factory overhead 60 % complete) Department B (direct material 95%; direct labor 80% & FOH 60% complete) Costs Direct material Direct labor Factory Overhead (applied) Department Department B A 70,000 54, 000 16,000 Rs. 79, 212 55, 800 69, 960 54, 000 45,000 9,000 Rs. 29, 988 52, 722 44, 856