R EXCERSISE2- Lost units; production cost report Sinaloa Products Co. uses the process cost system. A record of the factory operations for the month of October follows: Production Summary Units Started in process.. 12,500 Finished and transferred to stockroom 9,500 inola materials, labor, and overhead. 1,000 Cost Summary Materials. $30,000 Labor 12,000 Factory overhead. 18,000 Required: Prepare a production cost report, assuming that the cost of lost units is absorbed by the good units completed