7. Following data for September were taken from the cost records of the Mixing Department, Fai Manufacturing Company which uses the average costing method: Work in process, August 31 (all material, 50% converted) Put into process during the month Work in process, September 30 (all material, 60% converted) Costs 1,000 units 10,000 units 1,400 units Work in process, August 31: Materials P24,000 Labor 15,000 Factory overhead 7,600. Put into process during the month Material P251,000 Labor 193,800 Factory overhead 149,000 The total cost of the units completed and transferred to the next department was: A. P576,000 B. P605,400 C. P640,400 D. P693,800