10. The first processing department of BAKAL CO., the Welding Department, started the month with 18,000 units in its beginning work in process inventory that were 60% incomplete with respect to conversion costs. The conversion cost in this beginning work in process inventory was P64,800. An additional 84,000 units were started into production during the month and 78,000 units were completed and transferred to the next processing department. At the end of the month there were 24,000 units in the ending work in process inventory that were 30% incomplete with respect to conversion costs. A total of P431,520 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for the month if the department uses FIFO? * 11. Compute for the total Factory overhead rate of G Department, if the company uses the step method in allocating service department costs and distributes the cost of Department U first, Department V second and finally Department W. The producing departments uses the following bases: Department H, 100,000 direct labor hours; and Department G, 195,000 direct labor hours. The Madalilangto Ink Company prepared the following table for the year 2019: Service Departments Production Departments H G U V W Rent Repairs 250,000 770,000 15,000 14,500 7,000 100,000 120,500 23,000 30,000 7,500 Fuel 350,000 420,000 9,500 7,000 6,000 Indirect Labor 157,500 170,000 145,000 100,000 97,500 Indirect 61,000 56,500 127,000 94,500 60,000 Materials Heat and Light 202,500 151,200 9,000 6,000 7,500 Depreciation 94,000 71,300 3,000 1,500 2,000 Miscellaneous 60,000 50,500 500 500 500 Following is the result of the factory survey regarding service departments: [A] Department U services G, V, and W in the ratio of 2:1:1, respectively; [B] Department V services Department H, G, U, and W in the ratio of 4:3:2:1, respectively; [C] Department W services Department H and G in the ratio of 3:1, respectively. 12.The applied overhead of Kayamoto company for the year is P2,484,000 based on 160,000 labor hours. If this is less than the budgeted overhead by P22,000, what is the budgeted capacity of the company in terms of labor hours? * 13.Compute the total cost of the units-in-process inventory at the end of the period. JKL FABRICATORS Inc., manufactures frames to bicycles. Each frame passes through three processes: CUTTING, WELDING & PAINTING. In July, the PAINTING Department reported the following data. Beginning WIP consisted of 40,500 units, 95% complete with respect to direct labor and overhead. Costs in the beginning inventory included prime cost, P15,000; applied overhead P12,110 and transferred-in, P31,500. Costs added to production during the month were direct materials, P72,900; direct labor P64,880; transferred-in, P102,060. Overhead was assigned using the following information: Activity Rate Inspection Maintenance Receiving P7.50 per inspection hour P12 per maintenance hour P10 per receiving order Actual Driver Usage 3,000 inspection hours 1,200 maintenance hours 1,000 receiving orders At the end of the month, 121,500 units were transferred out to the Finished Goods Inventory, leaving 13,500 units in the ending work in process, 25% to complete. Units are inspected when they are 90% converted afterwards paints are added. The company is using first-in-first out method. 14. Compute for the cost of goods manufactured. Mixing The Matis Manufacturing Company manufactures a single product in two producing departments. For the month of April, the cost and production data were as follows: Quantity Data: WIP, beg Finishing 5,000 6,000 Stage of Completion Materials 100% -0- Conversion Cost 50% 60% Started in Process 10,000 Transferred to the next Dep't. 10,000 11,000 WIP, end 5,000 5,000 Stage of Completion Materials 80% -0- Conversion Cost 40% 50% Cost data: Cost in WIP, beg Costs from preceding Dep't P63,000 Materials P42,000 Direct labor 35,000 62,500 Factory Overhead 20,500 45,000 Costs added this month Materials 90,000 Direct labor 52,000 140,000 Factory Overhead 37,500 90,000 15.Compute for the total Factory overhead cost of Department H if the company uses the direct method and the producing departments using the following bases: Department H, 100,000 direct labor hours; and Department G, 195,000 direct labor hours. The Madalilangto Ink Company prepared the following table for the year 2019: Service Departments Production Departments H G U V W Rent Repairs 250,000 770,000 15,000 14,500 7,000 100,000 120,500 23,000 30,000 7,500 Fuel 350,000 420,000 9,500 7,000 6,000 Indirect Labor 157,500 170,000 145,000 100,000 97,500 Indirect 61,000 56,500 127,000 94,500 60,000 Materials Heat and Light 202,500 151,200 9,000 6,000 7,500 Depreciation 94,000 71,300 3,000 1,500 2,000 Miscellaneous 60,000 50,500 500 500 500 Following is the result of the factory survey regarding service departments: [A] Department U services G, V, and W in the ratio of 2:1:1, respectively; [B] Department V services Department H, G, U, and W in the ratio of 4:3:2:1, respectively; [C] Department W services Department H and G in the ratio of 3:1, respectively.