The quantity and cost data belonging to Department Z of Daya Company for the month of July is presented below: Quantity data: Units received from department Y: 24,000 Units transferred to finished goods storeroom: 18,000 Units in ending inventory (70% converted): 4,000 Expected normal loss: 5% of good output Abnormal loss: ? Cost data: Cost of units received from preceding department: RM168,000 Cost incurred in Department Z: - Materials: RM36,000 - Labor and factory overhead: RM91,200 In Department Z, conversion costs are incurred uniformly throughout the process and materials are added at the end of the process, following inspection. Required: Prepare a cost of production report for Department Z of Daya Company.