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3. Cost of Production Report: Brooks Inc. uses process costing. The costs for Department 2 for April were: $20,000 Cost from preceding department Cost added by department: Materials Labor Factory overhead (FOH) $21,816 7,776 4,104 33,696 The following information was obtained from the department's quantity schedule: Units received 5,000 Units transferred out 4,000 Units still in process 1,000 The degree of completion of the work in process as to costs originating in department 2 was: 50% of units were 40% complete; 20% were 30% complete; and the balance were 20% complete. Required: The cost of production report for Department 2 for April