(1) In the last process, it received 250,000 units at total cost of P1,750,000 from preceding process. 100% Materials are added at 50% stage of completion. 2,500 units were discovered lost during inspection at 90% stage of completion, of which 1,000 units were considered as normal. Materials and conversion added in this process were P250,000 and P190,000, respectively. At the end of the process, there were 10,000 units in-process inventory, 40% converted. How much is charged to factory overhead control account?

 

(2) In process 1, BSA Company started with 6,000 in-process units that is 30% work done on materials and 60% converted, and started 30,000 units. At the end of the process, 5,000 units were in process that is 20% complete in materials and 30% converted. No losses were reported. What is the equivalent units of production when weighted average method is used?