For Itogon Corp, materials are added at the start of the process in Department B. Units received from Department A costs P11.10 while in Department B, unit costs for materials and conversion costs were P1 and P1.22 respectively. The company's quantity data showed that WIP beg, which had a cost of P80,000, had 8,000 units and were 4 done. During the period, Department A transferred 50,000 units to Department B. At the end of the period, WIP has 10,000 units which are 1/5 done and there were 3,000 normal lost units. Compute for the equivalent units using FIFO. 1. Compute for the equivalent units using FIFO. 2. Compute for the cost of work in process end assuming that the 3,000 units were lost at the end of processing 3. Compute for the unit cost transferred to finished goods if the 3,000 units were lost at the end of processing but were considered abnormal. 4. Compute for the equivalent units using average. 5. Compute for the total cost of units transferred to finished goods assuming that the lost units were spoiled at the start of processing.