kindly indicate the computation

DaBest Pharmaceutical Company manufactures a product called DB Vitamins. Direct materials are added at the beginning of the process, and conversion activity occurs uniformly throughout production. The beginning work-in-process inventory is 60% complete with respect to conversion; the ending work-in-process inventory is 20% complete. The following data pertain to May: Work in process, May 1 Units started during May Units complted and transferred out Work in process, May 31 Units 15,000 60,000 68,000 7,000 Total Direct Materials Conversion Costs Costs Work in process, May 1 Costs incurred during May Total P 41,250 P 234,630 P_275,880P 16,500 P 72,000 88,500 P 24,750 162,630 187,380 Using the weighted average method of process costing, the equivalent units of direct materials total: Select one: a. 74,000 b. 68,000 c. 75,000 d. 69,400 XYZ Company uses a weighted average process costing system. Material is added at the start of production. XYZ Company started 13,000 units into production and had 4,500 units in process at the start of the period that were 60 percent complete as to conversion costs. If XYZ Company transferred out 11,750 units, how many units were in ending Work in Process Inventory? Select one: Ca. 1,250 b. 3,000 c. 3,500 d. 5,750 DaBest Pharmaceutical Company manufactures a product called DB Vitamins. Direct materials are added at the beginning of the process, and conversion activity occurs uniformly throughout production. The beginning work-in-process inventory is 60% complete with respect to conversion; the ending work-in-process inventory is 20% complete. The following data pertain to May: Work in process, May 1 Units started during May Units complted and transferred out Work in process, May 31 Units 15,000 60,000 68,000 7,000 Total Direct Materials Conversion Costs Costs Work in process, May 1 Costs incurred during May Total P 41,250 P 234,630 P 275,880 P 16,500 P 72,000 88,500 P 24,750 162,630 187,380 Using the weighted-average method of process costing, the cost per unit of direct materials is: Select one: a. P1.20 b. P1.17 c. P1.18 d. 1.28