3..Malleynila Company manufactures a single product in two process departments. Costs and production data to the month of November follows: COSTS Wip, beg (50% materials, 30% labor, 20% overhead) Materials Labor Factory overhead QUANTITY Wip, beg 1/2 complete Started in process Completed and transferred Wip, end 40% to complete ASSEMBLY FINISHING 9,750.00 18,000.00 64,000.00 47,250.00 85,800.00 31,500.00 47,200.00 33,000.00 3,000.00 4,000.00 30,000.00 25,000.00 5,000.00 6,000.00 a. Using average costing, compute for the ending balance of work in process that will be included in the statement of financial position if the losses were discovered at the end of process and were considered abnormal. b. Using FIFO, compute for the total cost transferred to finished goods if the losses were discovered at the end of process and were considered abnormal.