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. Required: Prepare production cost report using the FIFO method for Tukang Bagus for the month of January 2022. (10 marks)