Choices:

140,400

133,920

150,600

136,800

Tech Enterprise makes a single product in two departments. The production data for Department B for August 2019 follows: Quantities: 4,000 units 30,000 units In process, August 1 (40% complete) Received from Department A Completed and transferred In process, August 31 (60% complete) 25,000 units 6,000 units Production costs: August 1 P48,900 August 31 P267,300 Transferred in Materials 11,400 5,820 202,500 243,000 Conversion cost Materials are added at the start of the process, and losses normally occur during the early stage of the operation. Compute the cost of ending work-in-process inventory using average cost method