PART $1$ Al Meezan Company has three processing departments. The costs incurred in the second department during May were as follows: Cost $(5)$ No$.$ of Units $\%$ of Completion DM CC $00$ TI DM CC $00032\mathrm{.}64086,830229,350$ WIP, May $1$ Transferred in from Department Transferred to Department $2$ WIP, May $31024,00014\mathrm{.}00010,00050\%25\%24,000$ units were received from first department during May. $14,000$ units were completed and transferred to finished goods storeroom and $10,000$ units were still in process at the end of May. Required: Using above data, prepare a cost of production report for May for the second department of Al Meezan Company