Q. No. 2: The Badar 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. (9 Marks) The following information related to Department B for January: Units Rs. Received from Department A 12,000 Rs. 84,000 Transferred to finished goods 9,000 Ending inventory (70% completed) 2,000 Cost incurred: Materials 18,000 Labour and factory overhead 45,600 Required: Cost of production report for Department B for the month of January