Larado Inc. uses a cost system in uniform and continuous manufacturing to see the costs of its three production workshops. The second workshop receives the units of the first workshop and hires a unlform transformatlon cost throughout the process. The unlts are Inspected at Workshop 2 once advanced to 60%. All the raw material is then added to the units in good condition. Here Is some more Informatlon about the second productlon workshop for the month of January 2019: a) At the beginning of January, 2,000 units were in production. It is estimated that they have been advanced to 40%. Here are the costs related to these units: b) DurIng the month of January, 35,000 unlts passed from the flrst workshop to the second for a cost of $205,000. c) Here are the actual costs Incurred by the second productlon workshop In January 2019 : d) During the month of January, 32,000 unlts were completed and transferred to the thlrd workshop. e) At the end of January, 4,000 units were in production; it was estimated that they were advanced at 70%. f) Normal losses =2% of the good units g) Larado Inc. uses the weighted average cost method. Work to be done: For the second production workshop, 1. Calculate normal losses and abnormal losses in units. (3) 2. Calculate the equivalent production units for the raw material and the costs of transformation. (4) 3. Calculate the cost attributed to the stock of products in progress at the end of January 2019. (5) 4. Calculate the total cost assigned to the correct units transferred from the second to the third workshop of production. (5) 5. Calculate the cost attributed to abnormal Iosses. (3)