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Exercise * Cost of Production Report with Normal Lons-Uneven Application of Cost Liwanag Mig Co. operates two consecutive departments for the processing of it product. Factory coats are applied evenly throughout the process while materials are added as follows: Dept. 1 : Materials are added at the start. Depl. 11 : Materials are added when goods are three.fourth done. Department Department Quantity data: In process, July 1 10,000 units 8,000 units Stage of completion 3/4 1/8 Placed in process 80,000 units Transferred out 75,000 units 68,000 units In process, July 31 11,000 units Stage of completion 1/5 1/2 Normal loss: At the end 6,000 units During process Cost data: Work in process, July 1 P 8,915 110,500 Factory costs, July Materials 44,800 68,000 Labor 22,590 36,250 Factory overhead 11,295 21,750 Required: Cost of production report supported by the schedule of production quantity. The loss in Dept. Il is identified with the units received during the period