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7. Cost of Production Report; Spoiled Units - Normal and Abnormal: Hettinger Inc., uses process costing system in its two producing departments. In department 2, inspection takes place at the 96% stage of completion, after which materials are added to good units. A spoilage rate of 3% of good output is considered normal. Department 2 records for April shows: Received from department 1 cost Materials Conversion cost (labor + factory overhead) Transferred to finished goods Ending work in process inventory (50% complete) 30,000 units $135,000 $12,500 $139,340 25,000 units 4,200 units Required: Cost of production report