what are the new features of the above report for a second sequential department? prepare the cost accounting entries

PROBLEM 3-12 below: The cost of production report for the Forming Department (FIFO) is given Crystal Company Cost of Production Report -Forming Dept. For the Month Ended Dec. 31, 2019 Quantity Schedule: Units Lot 1-In process, 12/1 2-Received from 8,000 70,000 Mixing Dept. Total to be accounted for 78,000 Finished &transferred: Current Current Lot 1 Materials E.P. Conversion E.P. 2 8,000 (100%=100%) 8,000 (100%1/2=1/2) 4,000 Abnormal lost units: 52,000 (100%0=100%) 52,000 (100%-0=100%) 52,000 Lot 2 6,000 (0-0 0) In process, 12/31: XXX (40%-0-40%) 2,400 Lot 2 12,000 (0-0-0) Total as accounted for 78,000 XXX (1/6-0=1/6) 2,000 60,000 60,400 Costs Schedule: Totals In process, 12/1 Divisors Unit Costs P160,000 8,000 U P20.00000 Add: Current costs Received from Mixing 1,837,085 70,000 U 26.24407 Added by Forming- Materials 360,000 60,000 EP 6.00000 Labor 100,000% 60,400 EP 2.31788 Overhead 40,000 Total to be accounted for P2,497,085 Allocation of Costs Finished and transferred: Lot 1- Previous costs P20 x 8,000 U P160,000 Current costs-Forming-Materials P6 x 8,000 EP 48,000 Conversion P2.31788 x 4,000 EP 9,272 2- Current costs-Mixing P26.24407 x 52,000 U 1,364,692 Forning-Materials P6 x 52,000 EP 312,000 Conversion P2.31788 x 52,000 EP 120,530 Abnormal lost units: P2,014,494 Lot 2- Current costs-Mixing P26.24407 x 6,00QU P157,464 Forming-Conversion P2.31788 x 2,400 EP 5,563 P163,027 In process, 12/31: P26.24407 x 12,000 U Lot 2- Current costs-Mixing P314,929 Forming-Conversion P2.31788 x 2,000 EP 4,636 P319,565 *P2,497,086 Total as accounted for "Pl discrepancy due to roundings