BEST Co., uses process costing in its production of its product known as "Ebony". The process is divided into three dept. process Process 1,2 and 3. The following production cost were furnished for the month of April: a. In process 1, materials P3,615.00; Labor P424.00 and FOH P782.00 ; total P4,821.00 b. in process 2, Materials P175.00; Labor P2,714; and FOH P1,321.00; Total P4210 c. In process 3, Materials P374.00; labor P581.00 and FOH P264.00; Total P1,219.00 During the month 600 units were started in process in Process 1. In process 2, 10 units were spoiled of which 4 units were spoiled at the point of completion due to defective materials considered to be an abnormal condition. The six units were considered normal , occurred at the beginning of the process in Process 2, before any material or labor , and been spoiled, In Process 3, 5 units were lost at the beginning of the process as a normal condition of the operations. All normal spoilage costs are to be distributed among the units, remaining in process and completed on the basis of actual number of units, regardless of the stage of completion. On April 30 there were 30 units remaining in process 3, estimated to be 1/2 completed as to labor and FOH expenses, all material having been added.

1. Compute for EUP for process 1

Compute for EUP for Process 2

22.Compute for EUP for materials in process 3

23.Compute for EUP for conversion cost in Process 3

.How much is the total cost transferred to Process 2

25.How much is the total cost transferred to process 3

How much is the cost charges of abnormal lost units

.How much is the total cost of units which are finished in Process 3

28.How much is the total cost charges of WIP, end in Process 3?