For Items 7 - 10. The quantity schedule based on the production of Dept B of Sumigla Mfg Co for May 2018 is as hown below: Actual In Process, May 1 10,000 3/5 done Received from Dept A 50,000 Units to be Accounted for 60.000 Materials Conversion Costs EUP EUP In Process, May 1, Finished & Transferred 2 2 7 2 ? Received, Finished and Transferred 30,000 100% ? 100% ? In Process, May 31 2 ? ? 3/10 ? Units Accounted For 2 ? ? The cost data are as follows: In Process, May 1 P88,000 Received from preceding dept (Transferred in Cost) P250,000 Page 11 Factory costs: Materials P252,000 Labor P120,000 FOH P30,000 Conversion costs were evenly applied throughout the process. Materials are added as follows: 50% at the start, 30x at the middle and the remainder at the end. 7. What is the equivalent units of production for materials? a. 42,000 b. 45,000 c. 48,000 d. 60,000 8. In the cost of production, what is the total unit cost? a. P5.00 b. P11.00 PI5.00 d. P16.00 9. How much should be the accumulated cost of work in process as of May 31? a. P90,000 b. P100,000 c. P190,000 d. P220,000 10. What is the unit cost of the transferred-out units?a. P5.00 b. P11.00 CP15.00 d. P16.00