4. During February, the Assembly Department received 60,000 units from the Cutting Department at a unit cost of P3.54. Costs added in the Assembly Department were: materials, P84,370; conversion costs, P129,710. Of the 60,000 units received, 50,000 were transferred out; 9,000 units were in process at the end of the month (all materials, converted. The entire loss is considered abnormal and is to be charged to factory overhead. Inspection is done at the beginning of the process. (De Leon p. 341)

a. Equivalent production for materials and conversion costs. __________________

b. Total costs charged to factory overhead for the lost units. __________________

c. Costs of the units completed and transferred. __________________

d. Costs of the unit in process, end. __________________