Krish Company has a Mixing Department and a Refining Department. Its process- costing system in the Mixing Department has two direct materials cost categories (material AA and material BB) and one conversion cost pool. The company uses first- in-first-out cost flow method. The following data pertain to the Mixing Department for October, 2019. Units Work-in-process, October 1: 50% completed Work-in-process, October 31, 70% completed Units started Completed and transferred Costs Work-in-process, October 1 Material AA Material BB 30,000 50,000 120,000 100,000 P 436,000 1,440,000 1,500,000 Conversion costs 600,000 Material AA is introduced at the start of operations in the Mixing Department, and Material BB is added when the product is three-fourths completed in the Mixing Department. Conversion costs are added uniformly during the process. 29 The respective equivalent units for Material AA and Material BB in the Mixing Department for October 2016, are: a. Both 100,000 units, etinu 000,0 besofimao E\ 18-1 YAM b. and 120,000 units C. and 100,000 units 000.0 d. 120,000 units and 150,000 units 000.E 004,2 02.09000,S! M Tode I basdisvo a. P3,861,500 30. The cost of goods completed and transferred out to the Refining Department was: (A) batsiqings aling 000,01 or to immed b. P3,201,000 c. P2,700,000 008.19 00$,814 d 000.519 5 d. P3,101,000 000014 b ai (8) batalamos aliu 000. do Hannibal Co. processes its product in three consecutive departments, A, B, and C. The following data are given on the third department's production for June of the current. Quantity data: In process, June 1 (4/5 complete) Transferred in 201 In process, June 30 (3/4 complete) Cost data: 1918 109 was easqa apitoget 101 insmi 000,29 004 19 132 899 5,000 units 29 22,000 units xM8,000 units gaixiM si mistaya gritz09 In process, June 1100 b (plsins3 P 19 molaevno ano ban (8 610 AA [191am) Transferred in s of mishaq stab gaiwollol on bort 110,000 Cost added in June Materials 0120900-tai-ni Q105 10do100 000,00 Labor 000.02 Overhead 000,051 100.005 botlyos betelgros 03 15,750 3.44 02:48,400 6W O 6,300 1 W b962 BU aj200 31. What is the unit cost of the units completed and transferred? blo a. P 6.45 b. P 1.45 C. P 6.44 d. P 6.50 000,000 119dot5022900q-i->how AA IshotsM 88 InstaM 21200 fo1210vno