1. For Sablan 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 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 cost of work in process end assuming that the 3,000 units were lost at the end of processing.
2. 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 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.
3. In Baguio Corp, sixty percent of materials are added when the goods are done and the remainder, when they are done. The equivalent production of materials is 20,000 and for conversion cost, 20,500. There are 2,000 units in the ending WIP, done. WIP beginning was 4/5 done. Normal loss at the beginning is 500 units. Unit cost from preceding department was P10.40. In this department, materials unit cost was P3 and conversion unit cost was P2. How much is the adjustment for lost unit for each remaining good unit?