8. The following data for September were taken from the cost records of the Mixing Department of a company which uses the average costing method: WIP August 31 (all materials; 50% converted) - 1,000 units Put into process during the month - 10,000 units WIP September 30 (all materials: 40% unconverted) - 1,400 units Costs: WIP August 31 (materials, Php 24,000; labor. Php 15,000; factory overhead, Php 7,600) Put into process during the month (materials, Php 251,000; labor, Php 198,300; factory overhead, Php 194,000) a. Compute the total cost of the units completed and transferred to the next department b. Compute the total cost of the work in process on September 30