1 point On April 1, the Collins Co. had 6,000 units of work in Dept. B, the second and last stage of their production cycle. The costs attached to these 6,000 units were P12,000 of costs transferred in from Dept. A, P2,500 of material cost added in Dept. B and P2,000 of conversion cost added in Dept. B. Materials are added in the beginning of the process in Dept. B. Conversion was 50% complete on April 1. During April, 14,000 units were transferred in from Dept. A at accost of P27,000 and materials costs of P3,500 and conversion costs of P3,000 were added in Dept. B. On April30, Dept. B had 5,000 units in work in process 60%complete as to conversion costs. The costs attached to these 5,000 units were P10,500 of costs transferred in from Dept. A, P1,800 of material costs added in Dept. Band P800 of conversion costs added in Dept. B. Using the weighted average method, the equivalent units for the month of April were: Transferred In from Department A?* 20,000 15,000 19,000