D manufacturing Company uses a process cost system. In the second department, Department X, spoiled units occur when units are 70% complete. Direct Materials are added at the end of the process. Conversion Costs are incurred evenly throughout the process. Spoiled goods are considered as abnormal spoilage. Data pertaining to December's activity in Department X are shown below: Beginning in process - 90% complete Units 17,000 Cost from preceding department Direct labor Factory overhead applied Received from preceding department (Dept. W) 38,000 Added during the period: Direct materials Direct labor Factory overhead applied Units transferred to next department Ending units in process - 75% complete Spoiled units - 6,000 Costs P9,110.00 5,377.50 3,375.00 48,640.00 P38,000.00 30,217.50 14,931,00 40,000 Required: Weighted average Method 1.Equivalent Units of Production for Materials 2.Equivalent Units of Production for Conversion Cost 3.Cost of completed units 4.Cost of work in process inventory 5.Cost allocated to spoiled units 6.Cost treated as abnormal losses FIFO Method: 1.Equivalent Units of Production for Materials 2.Equivalent Units of Production for Conversion Cost 3.Cost of completed units 4.Cost of work in process inventory 5.Cost allocated to spoiled units 6.Cost treated as abnormal losses