* www.w....wipo..." 7.17. C.P.R., Normal Loss at the End, Materials are Added at the Beginning. Lala Laboratories Limited produces a chemical that passes through three departments. department B all production losses are discovered at the end of process after all costs have been incurred. The following data of department B for the month of May are available: 12,000 units were received from department A at a unit cost of Rs.15. Out of which 7,000 units were completed and transferred to department C, 4,000 units were still in process and the remaining units were lost. Units still in process were 50% complete in respect of labour and overhead whereas all materials are used in the beginning of process. In department B materials Rs.120,000, labour Rs.80,000 and overhead Rs.60,000 were added. Required: Prepare cost of production report for Department B for the month of May