Delta Manufacturing Co uses Process costing. The following data is related to department 2.

Details	Units	Amounts
Unit received in process. Units completed and transferred to department 3 . Units in process (50% complete) Units lost in process Abnormal (80% complete)	12000 7000 4000 1000	$
Cost incurred by the department
Material Labor F.O.H Cost from preceding department		30000 20000 10000 96000

Requirement: Prepare a cost of production report for department 2.