Q$2.$ During July $2021,$ the Assembly Department received $60,000$ units from the Cutting Department at a unit cost of Rs$.5\mathrm{.}00.$ Costs added in the Assembly Department were: materials, Rs$.41,650$; labor, Rs$.101,700$; and factory overhead, Rs$.56,500.$ There was no beginning inventory of the $60,000$ units received, $50,000$ were transferred out; $9,000$ units were in process at the end of the month $($all materials, $2/3$ converted$)1,000$ lost units were $\frac{1}{2}$ complete as to materials and conversion costs. The entire loss is considered abnormal and is to be charged to factory overhead?