Ma-sipag Corporation produces a product through a continuous process in two departments. Materials in this department are added at the beginning of the process. The production and cost data were taken from Department B during September 2017.

Production Data:

Received from Department A

80,000 units

Completed & Transferred

60,000 units

In Process, end (50% complete)

10,000 units

Lost Units

10,000 units

Cost Data:

Received from Department A

560,000

Materials

175,000

Labor

121,875

Overhead

243,750

If Lost Units are considered abnormal and discovered when 60% completed, how much is the total amount charged to Factory Overhead Control account?

If Lost Units are considered normal and discovered at the end, how much is the total cost of Completed and Transferred?

If Lost Units are considered abnormal and discovered at the end and the estimated value of the spoiled units is P12.00 each, how much is the total cost of In Process, end?

If Lost Units are considered abnormal and discovered at the end and the estimated value of the spoiled units is P12.00 each, how much is the total amount charged to Factory Overhead Control account?

If Lost Units are considered normal and discovered at the beginning, the Total Unit Cost will be?