During February, the Assembly department received 120,000 units from Cutting department at a unit cost of $3.54. Costs added in the Assembly department were: materials, $83,300; labor, $203,400; and factory overhead. $113,000. There was no beginning inventory. Of the 120,000 units received, 100,000 were transferred out; 18,000 units were in process at the end of the month (all materials, 2/3 converted); 2,000 lost units were 1/2 complete as to materials and conversion costs. The entire loss is considered normal loss and is to be charged to other units. Required: (07 Marks) Cost of production report