At the beginning of September, the Ellery Company had P 27,950 (direct materials - P7,800, conversion cost - P 20,150) in Department A s beginning work in process inventory. The inventory consisted of 15,500 units which had 100% of direct materials and 65% of conversion cost. During September, 36,000 units were started in process. Costs incurred during the month were: direct materials - P54,000; conversion costs P 79,000. As the 48,000 units were completed, they were immediately transferred to Department B. At the end of September, 3,500 were still in process and are 100% c0mplete as to materials, and 45% converted.

Required: Using average method and FIFO method determine the following

1. Equivalent production for materials and conversion cost

2. Unit cost for materials and conversion cost

3. Total costs of units completed and transferred

4. Total costs of units in process, end