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6. Cost of Production Report; Normal and Abnormal Loss: The Sterling Company uses process costing. In department B, conversion costs are incurred uniformly throughout the process. Materials are added at the end of the process, following inspection. Normal spoilage is expected to be 5% of good output. The following information related to department B for January: Dollars $84,000 Units 12,000 9,000 2,000 Received from department A Transferred to finished goods Ending inventory (70% complete) Cost incurred: Materials Labor and factory overhead 18,000 45,600 Required: Cost of Production report for department B