At the High Quality GAYUMA Corp. operated by AE. Cabug, the process begins with the blending of various chemicals and ends with the bottling of GMA product after which the bottles are sent to the shipping department for packing and cra and overhead are continuously added during the processing. Overhead is applied at the rate of P30 per direct labor hour Data for May follows: Work in process, beginning 4.000 units Raw materials-chemicals (60% complete) Direct Labor (25% complete) Overhead (25% complete) Started in Process 21. 000 units Completed and transferred 20. 000 units Work in process, end Raw materials-chemicals (100% complete) Raw materials-bottles (60% complete) Direct labor (80% complete) Overhead (80% complete) Costs for May: Work in process, beginning Raw materials-chemicals P456.000 Direct labor (P100 per hour) 62.500 Overhead 18.750 Current costs added Raw materials-chemicals P2.284, 000 Raw materials-bottles 70.000 Direct labor (P100 per hour) 0.000 Overhead 105.000 Weighted average Method is used