Tukang Bagus produces decorative glasses that are inspected at the end of production. Spoilage may occur because decorative glass is improperly stamped or molded. Any spoilage in excess of 3 percent of the completed good units is considered abnormal. Direct material is added at the start of production. Labour and overhead are incurred evenly throughout production. The company's January 2022 production and cost data are as follows: Beginning WIP inventory (60% complete) 6,000 Units started 75,400 Good units completed 71,000 Ending WIP inventory (40% complete) 8,000 Direct material (RM) Conversion (RM) Total (RM) Beginning inventory 6,400 1,232 7,632 January 2022 74.400 31.768 106.168 Total 80,800 33,000 113,800 Required: Prepare production cost report using the FIFO method for Tukang Bagus for the month of January 2022. (10 marks)