Department B of Gee Manufacturing Company suffer an average evaporation loss of 16%.

The production data for the month of June 2020 showed the following:

In process, June 1 (1/4 completed) 5,760 units

Received from prior Dept. 20,000 units

In process June 30 (60% completed) 1,808 units

Cost received from prior department P50,000

Unit cost for department B for June totaled P.80 distributed in the ratio of 4:3:1 for materials, labor, and overhead respectively. The total cost of transfer to finished goods stockroom for the month amounted to 80,000.

Required: Compute the following:

1. The units to be accounted:
2. The equivalent units of materials :
3. The evaporation loss:
4. The total cost of Department B:
5. The unit cost from department:
6. The total cost of in process beginning:
7. The current production:
8. The total cost of finished and transferred:
9. The total cost in process at the end:
10. The total cost as accounted: