2. Karren Beach Products reports the following data for the first department in its production process: Units in process at beginning of period (all materials; 3/4 labor and factory overhead) Units started in process... Units transferred out. Units still in process (all materials: 1/2 labor and factory overhead). Units completed but not yet transferred to Finished Goods ... 5,000 35,000 33,000 5,000 2,000 Related data were: Materials Labor. Factory overhead. Total. Work in Process at Beginning of Period P100,000 125,400 173,500 P398,900 Added During Period P 304,000 407,100 407,750 PL_1.118,850 Required: Using the average costing method: (1) Compute the unit cost for materials, labor, and factory overhead Determine the cost of the work in process ending inventory