1. If the beginning balance in the Raw Materials Inventory account for the month was Php 25,000,

the ending balance of Php 22,000 and material used during the month was Php130,000, what is

the amount of materials purchased during the month?

2. If the beginning balance in Raw Materials Inventory is Php5,000, the ending balance is Php. 3,500,

and Php. 60,000 was purchased, what is the amount of materials transferred to Work in Process

Inventory during the period?

3. The Blending Department began the period with 20,000 units. During the period the department

received another 80,000 units from the prior department and at the end of the period 30,000

units remained which were 40% complete. How much are equivalent units in The Blending

Department's work in process inventory at the end of the period?