REQUIRED: Cost of production report under the following assumptions:

• Lost units - normal, discovered at the beginning
• Lost units - normal, discovered at the end
• Lost units - abnormal, discovered when 60% completed

Lenlen Corporation produces a product through a continuous process in two departments. Materials in this department are added at the beginning of the process. The production and cost data were taken from Department B during September, 2019. Production data: Received from Department A Completed and transferred In process, end (50% complete) Lost Cost data: Received from Department A Materials Labor Overhead 80,000 units 60,000 units 10,000 units 10,000 units P 560,000 175,000 121,875 243,750