The data which is related to cost and production department of Matrix Homes for the month of March, 2020 are as follow:

Units started in process were 5,200. Units completed and transferred to second department were 4,700. Remaining units were in process estimated to be 45%, 35%, 55% completed as to materials, labor and factory overhead respectively. Costs of materials, labor and overhead were Rs. 49,875, Rs. 59,925 and Rs. 40,032 respectively.

Required: Prepare a cost of production report.