During the month of June 2021 direct material worth Rs. 300,000 were issued to produce 26,000 units of finished product. Direct material to process these materials totaled Rs 110,000 and MOH Rs 55,000. During the month processing of 20,000 units were completed and these units were transferred to next department. Whereas 1,000 units were lost during processing. All the direct material has been issued at the end of month. But these units were only converted 40%. Department II: direct labor Rs 36,284 and factory overhead Rs 72,568 were spend to process these units. During processing 5,00 units were lost as unavoidable spoilage 3,500 units estimated to be 80% completed work in process at the end of month. Remaining units were passed to next department. Department III: out of 16,000 units received at a cost of Rs 412,640 production of 14,400 units were completed. 2,000 of the completed units were still in the department and remaining units were transferred to finished goods storeroom. During June 2021, 600 units, 75% converted by department III were lost Up to the time of lost no direct material were issued for these units. Units in process at the end of June were also not charged for any direct material but these were 25% converted. Direct material of Rs. 118,244, direct labor Rs 49,075 and and MOH Rs. 40,525 were charged to department III Prepare cost of production report for department II and III