Q.3 Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow: Units Materials Units started in process.. 45000 Units transferred out.. 42000 Units in Process..... 3,000 Cost added during the month. $32,250 Labor Overhead $52,800 $21,500 The ending work in process inventory was 75% complete with respect to materials and 50% complete with respect to labor and overhead. Required: (Marks = 10) Prepare Cost of Production Report of First Department.