CPR Abnormal Loss in second department: During the month of may 20xx department No.2 of Halton company received 60,000 units at the rate of 14.50 dollars from department one. Then it transferred out 33000 completed units. In the department there was an abnormal loss of 4000units when 85 percent converted. In Department 2 all the material are added at the beginning of the process. Direct Material added during the month totaled 272,500 dollars and conversion cost is 216,000 dollars. Make a cost of production report for department 2. .Cost from the proceeding department is 775,000 dollars with the per unit cost 15.50 dollars