Burning midnight candles is your way of life to prepare youself for the quiz. In today's quiz, I am sure midnight candles were burn. At break of dawn today, BELLA SWAN of the BREAKING DAWN MANUFACTURING COMPANY gives you the following information: Statement of Cost of Goods Manufactured Direct Materials P 169,000 Direct Labor 118,000 Applied Factory Overhead 78,900 Total Manufacturing Cost P365,900 Add: Work in Process - Sept. 1 37,100 Goods Placed in Process P 403,000 Less: Work in Process - Sept. 30 79,000 Cost of Goods Manufactured P 324,000 Department Y 2,000 Department X Units: In Process - Beg. 2,000 Costs: From preceding department none Materials 8,000 Labor Overhead 2,000 Started/Received from Preceding Dept. 25,000 Costs: Total Cost to Account For P 223,000 3,000 ? ? ? ? 17,000 P 333,000 Feeling very sleepy, you are still able to notice the following additional information related to September, 2021 operations: The company manufactures the product in two processing departments. The product flows from Department X to Y. Department X, adds materials at the beginning of the process while in Department Y, materials are added at the end of the process. Both departments apply labor and overhead evenly throughout the process. At the end of the period, the units in process and the units finished but still on hand in Department X are of equal quantity. The same holds true with Department Y. In Department Y, the number of units in process at the end is equal to fifty percent of the units in process at the beginning. In Department X, the total equivalent units of production for material is 4,000 more than the total equivalent units of production for conversion, while in Department Y, material and conversion have the same total equivalent units of productions. Cost transferred to Department Y from Department X amounted to P153,000. In Department Y, total current cost of materials, labor, and overhead added during the month amounted to P155,900 of which P86,900 is conversion cost. P52,000 of conversion cost is labor. In the cost analysis, the total unit cost of Department Y is twice the total unit cost of Department X. The final department showed unit costs of material, labor, and overhead which are the same with the initial department. The company uses the AVERAGE cost flow assumption. "At Sunrise, I hope you would be able to prepare the Cost of Production Reports for the period ended September 30, 2021." Ms. Swan said. Before leaving, she finally added, "Stay Safe and Healthy! Sanaol." Burning midnight candles is your way of life to prepare youself for the quiz. In today's quiz, I am sure midnight candles were burn. At break of dawn today, BELLA SWAN of the BREAKING DAWN MANUFACTURING COMPANY gives you the following information: Statement of Cost of Goods Manufactured Direct Materials P 169,000 Direct Labor 118,000 Applied Factory Overhead 78,900 Total Manufacturing Cost P365,900 Add: Work in Process - Sept. 1 37,100 Goods Placed in Process P 403,000 Less: Work in Process - Sept. 30 79,000 Cost of Goods Manufactured P 324,000 Department Y 2,000 Department X Units: In Process - Beg. 2,000 Costs: From preceding department none Materials 8,000 Labor Overhead 2,000 Started/Received from Preceding Dept. 25,000 Costs: Total Cost to Account For P 223,000 3,000 ? ? ? ? 17,000 P 333,000 Feeling very sleepy, you are still able to notice the following additional information related to September, 2021 operations: The company manufactures the product in two processing departments. The product flows from Department X to Y. Department X, adds materials at the beginning of the process while in Department Y, materials are added at the end of the process. Both departments apply labor and overhead evenly throughout the process. At the end of the period, the units in process and the units finished but still on hand in Department X are of equal quantity. The same holds true with Department Y. In Department Y, the number of units in process at the end is equal to fifty percent of the units in process at the beginning. In Department X, the total equivalent units of production for material is 4,000 more than the total equivalent units of production for conversion, while in Department Y, material and conversion have the same total equivalent units of productions. Cost transferred to Department Y from Department X amounted to P153,000. In Department Y, total current cost of materials, labor, and overhead added during the month amounted to P155,900 of which P86,900 is conversion cost. P52,000 of conversion cost is labor. In the cost analysis, the total unit cost of Department Y is twice the total unit cost of Department X. The final department showed unit costs of material, labor, and overhead which are the same with the initial department. The company uses the AVERAGE cost flow assumption. "At Sunrise, I hope you would be able to prepare the Cost of Production Reports for the period ended September 30, 2021." Ms. Swan said. Before leaving, she finally added, "Stay Safe and Healthy! Sanaol