good day , kindly provide the answers with solutions . thankyou . cost accounting

- Production in July resulted in 100 lost units of which 60 was considered normal and 40 abnormal. The 100 units were complete with respect to materials but only 40 percent complete with respect to labor and overhead. Unt cost for materials, labor and overhead were P10, P15 and P9 respectively. The unit costs have been determined after including normal and abnormal lost units separately in the computation of total equivalent units. 24. The cost of lost units charged to factory overhead would be: a. P2,040 b. P1,176 c. P1,360 d. P 784 4 Ten-ten Company produces a small standard component in a process operacin. mere inn is a quality control check at the end of the processing. "Items which fail this check are sold off as scrap for P1.80 per unit. The expected rate of rejection is 10%. Normal loss is not given a cost except that whatever scrap value it has is credited to the process account. The cost/value of the abnormal loss or gain, net of scrap, is written off to the profit and loss account. Data for July are as follows: Materials input 1,000 units P5, 100 Conversion cost P3,000 Output to finished goods 800 units 26. What was the full cost of the finished output that passed the quality control check? a. P7,040 b. P7,920 c. P7,200 d. P8,100