Al Yaqoobis Power tools (SAOG) uses the process costing system. The following data, taken from the organisation's book, reflects the results of manufacturing operations during the month of September 2021 in its only department machining; Production Costs Work in progress, beginning of period: Materials 5200 Labour 4600 Factory Overhead 2000 11,800 Costs during the month: Materials 20000 Labour 15000 Factory Overhead 12000 47,000 Total 58,800 Production Report Finished and transferred to stockroom during the month 19000 Units Work-in-progress, end of period, 4000 units, and one-fourth completed. Required Prepare a Cost of production Summary for September 2021.