David Company's product undergoes two departments: Slicing Department and the Painting Department. The following cost data are available for the of May 2022, for the second department, the Painting Department:

Units

Beginning WIP inventory, 900 units (0% complete as to materials, 60% complete as to conversion)

Units completed in May, 4,500 units

Units transferred in from Slicing Department, 5,000 units

Costs

Beginning WIP inventory: [Transferred-in = P11,840], [Materials = 0], [Conversion = P1,674]

Current production: [Transferred-in = P67,870], [Materials = P4,950], [Conversion = P11,300]

Assuming that David uses the Average Method, determine the unit costs of production for this subsequent department. Indicate it properly.

Assuming that David uses the FIFO Method, determine the unit costs of production for this subsequent department. Indicate it properly.

Assuming that David uses the Average Method, determine the total cost of inventory transferred out.

Assuming that David uses the FIFO Method, determine the total cost of inventory transferred out.