Q3. The Clonex company's data for its Blending Department (the originating department) for Dec. were: Cost added by the Department Materials Labour Factory Overhead $ 24,500 29,140 28,200 The quantity schedule showed that 50,000 units started in production during the month out of which 45,000 units were completed and 4,000 units are still in process which are 100% complete as to material and 50% completed as to conversion cost. The remaining 1,000 units were lost in the production process. Required: Prepare a Cost of Production Report for 1st Department. Q4. The Clonex company's data for its Testing Department (second department) for Jan. were: Cost added by the Department Cost of units transferred by Blending Dept. Labour Factory Overhead $ 77,400 37,310 32,800 The quantity schedule showed that 45,000 units were received from Testing dept. during the month out of which 40,000 units were completed and 3,000 units are still in process which are 1/3rd complete as to Labour and FOH. The remaining 2,000 units were lost and identified at the beginning of process. Required: Prepare a Cost of Production Report for 2nd Department (Testing Dept.).