99 ME MP 14,400 Summer Company makes a single product in two departments. The production data for Department B for 2019 follows how Po29gome now 00002 TSO 000.05 Units alent V000.00 In process, August 1 (40% completed) 4,000 units De Received from Department 1 0001 930,000 units Completed and transferred 04 25,000 units In process, August 31 (60% completed) 6,000 units 2600 bort nigen 220V Costs 2016 000.28 In process, May 1 MD: Added during Maya Received from Dept. 1 P 97,200 TT Materials 3,800 67,500 BAO Conversion costs 1,940 81,000 De '000 guila 600.00 Materials are added at the start of the process and losses normally occur during the early stages of the operation saanut oil suo benest boon to 1209 000, 32. Cost of goods manufactured using FIFO method 000.101 a. P 195,250 000.189 b. P 193,040 C. P 211,040 Bu qanotaanbaar en banonte o odklits d. P 218,440 000.0 33. Cost of the ending work in process inventory using average costing 000, a. P 44,640 b. P 45,840 c. P 46,362 d. P 46,800