question no. 2 m/s. abc and co. received 10,000 units from department 1 @ 80 rs. per unit. from these units 80% were completed and transferred out, 15% were present in the work in process and from the remaining units 60% were considered as normal loss. abnormal loss was identified when the units were 80% complete with all other cost elements perspective. material is added in the start. work in process is 70% complete. following cost details have been extracted from the books. material (beg inventory: 5000 units @ 5 rs. per unit), purchases: 15000 units @ 6 rs. per unit, ending inventory 4000 units. direct labor: 150000 hours @ 2 rs. per hour. foh is applied @ 120% of direct labor cost. required: - cost of production report for department 2.