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2. Barnet Company adds materials at the beginning of the process in Department M. Conversion costs were 75% complete as to the 8,000 units in WIP at May 1 and 50% complete as to the 6,000 units in WIP at May 31. During May, 12,000 units were completed and transferred to the next department. An analysis of the costs relating to WIP at May 1 and to production activity for May is as follows: Costs Materials Conversion WIP, May 1... P9,600 P4,800 Costs added in May. 15,600 14,400 The total cost per equivalent unit for May was EIFO Average EIFO Average a. P2.68 P2.68 c. P3.16 P3.16 b. P3.16 P2.68 d. P2.68 P3.16 3. Roy Company manufactures Product X in two-stage production cycle in Department A and B. Materials are added at the beginning of the process in Department B. Conversion costs for Department B were 50% complete as to the 6,000 units BWIP and 75% complete as to the 8,000 units in EWIP, 12,000 units were completed and transferred out of Department B during February. An analysis of the costs relating to WIP and production activity in Department B for February follows: Transferred Materials Conversion In Costs Costs WIP, February 1: Costs attached... P12,000 P2,500 P1,000 Feb. activity: Costs added..... P29,000 P5,000 P5,000 The total costs per unit transferred-out for February of Product X, rounded to the nearest peso: FIFO Average FIFO Average P2.77 P2.77 P2.77 P2.78 b. P2.78 P2.77 d. P2.78 P2.78 Costs a C