SPORTS COMPANY The following costs were accumulated by the second department (Assembling) during November: Cost Transferred This Dept Cost Total from Cutting Material Conversion Beg Invty (2,000) P 16,500 0 P 7,300 P 23,800 Current month 184,000 P 38,610 104,000 326,610 P 200,500 P38,610 P111,300 P350,410 Production for November in the second department (in units): WIP-November 1 Received 2,000 60% complete 30,000 Completed and transferred 35,100 WIP-November 30 5,000 40% complete Materials are added at the 70% stage of the production process causing the number of units to increase. Prepare a Production Cost Report using WAM and answer the following: