The Clonex company's data for its Testing Department (second department) for Jan. were: Cost of work in process opening Cost added by the Department Cost of units transferred by Blending Dept. Labour wwwmin Factory Overhead 7,110 $ 65,355 34,050 30,018 The quantity schedule showed that 3000 units were in process at the beginning which were 1/3th complete as to conversion cost; 38,000 units were received from Blending dept. during the month; 36,000 units were completed and 4,000 units are still in process which are 50% complete as to Labour and FOH. The remaining 1,000 units were lost and identified at the beginning of process. Required: Prepare a Cost of Production Report for 2nd Department (Testing Dept.) assuming FIFO method.