1. The following information is taken from the record of DW company for last year: -Direct Materials Used P8,000; - Direct Labor P3,000 -Manufacturing overhead P11,000 -Work in Process inventory, end P5,000 -Cost of Goods Manufactured The amount of work in process inventory, beginning is:__________ 

2. At a sales volume of 30,000 units, Carne Company's total fixed costs are P30,000 and total variable costs are P45,000. The relevant range is 20,000 to 40,000 units. If Carne Company were to sell 32,000 units, the total expected cost would be :______________ 

3. Baker Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. -Production volume: 1000 units; 3,000 units -Direct Materials: 30.90 per unit; 30.90 per unit -Direct Labor: 40.20 per unit; 40.20 per unit -Manufacturing Overhead: 64.60 per unit; 33.80 per unit; The best estimate of the total variable manufacturing cost per unit is:______