BETTERER Engine Corporation manufactures a single model of gasoline engine used in lawn mowers, portable generators and pumps. The basic engine block is cast from steel and machined in the Casting Department. Then it is transferred to the Assembly Department, where the crank shaft, valves and other component parts are added. After assembly, it is transferred to the finishing department where the engine is tested. Data related to February operations are: Quantity data: WIP, beg stage of Completion Transferred to next Dep't. WIP, end Stage of Completion Cost data: WIP, beg Cost from Preceding Dept Assembly Finishing 300 50% 50% 2,900 2,800 800 400 908 40% 50% SPECIAL EXAM Direct labor Factory costs: P63,150 P42,840 P10,925 40,258 338 12,426 2,760 2,839 12,426 4,140 146, 575 116,480 Direct labor 16,362 44,408 12,240 48,461 44,408 18,360