lan Corporation produces a product in two departments- A and B. Data for the month of August 2021 are given as follows for Department B. UNITS Received from Department A 50,000 Completed and transferred to warehouse 40,000 In process, August 31 (60% completed) 5,000 Lost during the month 5,000 In this department, materials are added 100% at the beginning of the process. REQUIRED: Prepare Cost of Production Report under the following assumptions: 1. Lost units classified as normal, discovered at the beginning of the process. 2. Lost units classified as normal, discovered at the end of the process. 3. Lost units classified as abnormal, discovered at the end of the process.