Costs Charged to the Department: Materials Direct Labor Factory Overhead Beginning Inventory P48,300 2,870 12,900 Added this Period P455,900 135,400 184,500 During the period, 9,200 units were transferred from the Molding Department to the Finishing Department. The Molding Department had 1,000 units still in process at the end of July (100% complete as to materials and 40% complete as to conversion cost) and 800 units still in process at the end of August (75% complete as to materials and 25% complete as to conversion cost) Data related to September operations in the Forming Department are: Units in beginning inventory (80% materials, 40% labor and overhead) Units received from the Cutting Department this period Units transferred to Painting Department this period Units in ending inventory (60% materials, 30% labor and overhead) Costs charged to the department: Costs from the preceding period Materials Direct Labor Factory overhead 1,400 4,600 5,000 1,000 Beginning Inventory Added this period P211,200 59,360 26,020 52,040 P703,800 203,840 175,380 350,760