If a statement of realization shows assets to be realized of P500,000, assets not realized of P320,000, assets acquired of zero, and a gain on realization of P22,000, the amount that would be reported for assets realized is 2. ABC instituted a new process in October. During this month, 20,000 units were started in Department A. Of the units started, 2,000 were lost in the process. 14,000 units were transferred to Department B, and 4,000 remained in work in process at October 31. The work in process at October 31 was 100% complete as to material costs and 50% complete as to conversion costs. Material costs of P54,000 and conversion costs of P80,000 was charged to Department A in October. What were the total costs transferred to Department B? 3. Juan is about to purchase some of Pedro's partnership interest. Pedro currently has partnership equity of P84,500. If Juan pays Pedro P30,000 for 30 percent of her capital, what amount will be recorded in the partnership accounting records for each partner?