- 12. .A company manufactures a product that passes through two departments. Data for the current month for the first department follow: Units Work in process beg, 5,000 units; units transferred out, 42,000 units; Work in process, end, 8,000. Costs: Work in process, beg - P4,320 of materials; P1,040 of labor; P1,790 of overhead. During the month, the department incurred P52,800 for materials; P21,500 for labor and P32,250 for overhead. The beginning work in process inventory was 80% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 75% complete with respect to materials and 50% complete with respect to labor and overhead. Using average costing, compute for the cost per equivalent unit. 13. 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? * 13. Compute for the cost of goods manufactured. 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 Mixing 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. 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? *