Yousaf Tannery has three departments to produce leather. The data of second department is given below for the month of December 2004.
You are required to prepare cost of production report of the second department.
Units received from previous department 20000 units
Unit completed and transferred out 15000
Units still in process 4000
(material 100% conversion 50%)
Units lost in process at the start. (normal) 1000
Cost added by the department Rs.80000
Cost added by the department
Material Rs.48000
Labor 34000
Factory overhead 17000
******************