9. Section C - Long Answer Questions - Answer any TWO (2 x 5 marks = 10 marks) CIP Industries produces plastic ice cube trays in two processes: Heating and stamping. All materials are added at the beginning of the Heating Department process. On November 1, the Heating Department had in process 1,000 trays that were 70% complete. During November 1, it started into production 12,000 trays. On November 30, 2020, 2,000 trays that were 60% complete were in process. The following cost information for the Heating Department was also available: Work in process, Nov 1 Costs incurred in November Materials $6.400 Material $ 30,000 Conversion costs $3,600 Labour $ 23,000 Overhead $ 40,500 Business Administration Program Final Assessment Semester Spring 2021 Page 3 Required: Prepare a production cost report for the Heating Departments for the month of November 2020