Department Z of BILMOKO, Inc. uses the average cost method, and the department's production data for May, 1999 was as follows:

Opening work in process (50% complete) 2,000 units

Placed in process during the month 20,000 units

Closing work in process (60% complete) 2,500 units

Direct labor cost in the opening work in process was P60,000 while direct labor cost added during the month was P780,000.The direct labor cost per equivalent unit is:

The following production information for Dept. B of Zenith Products is for the month of May, 1999:

Received from Dept. A 600,000 units

Completed and transferred to Dept. C 500,000 units

Additional Information:

1. No beginning work in process.
2. Ending work in process is 75% complete.
3. May's production costs total P2,760,000.

Dept. B's unit cost of production for May 1999 is:

For the month of May, 1999, PACMAN Corporation's production records disclosed the following data:

Opening work in process (70% complete) 40,000 units

Started in process during the month 300,000 units

Closing work in process (80% complete) 60,000 units

The cost of the opening work in process was P140,000 while the production costs during the month amounted to P1,170,000. For the month of May, 1999, the unit cost of production was:

The plant manager of NELTEX Products Co. gathered production statistics for October, 1999 as follows:

Work in process, opening: 8,000 units (all materials but only converted); materials cost, P7,968; labor and overhead cost, P8,592.

Placed in process, Oct.: 40,000 units; materials cost, P48,000; labor and overhead cost, P79,872.

Work in process, closing: 6,000 units (all materials but only 3/5 converted).

Using first-in, first-out costing method, the cost of the completed units would be:

(RPCPA, adapted)