Information concerning Dept. B of Simon Company follows:

Units Total Costs Transferred In Materials Conversion Cost

Beginning work in process 5,000 P 6,300 P 2,900 P -- P 3,400

Units transferred in 35,000 58,000 17,500 25,500 15,000

Total 40,000 64,300 20,400 25,500 18,400

Units completed 37,000

Ending work in process 3,000

Conversion cost were 20% complete as to beginning work in process and 40% complete as to the ending work in process. All materials are added at the end of the process. Simon Company uses the average method.

The unit cost for conversion costs and for transferred in costs rounded to the nearest centavo are:

a. P0.44 and P0.48

b. P0.46 and P0.51

c. P0.48 and P0.51

d. P0.50 and P0.53