Luisita Corp. produces product A and product B. It has two departments that process all products. During February, the beginning WIP in department 1 was half completed as to conversion, and complete as to direct materials. The beginning inventory included P40,000 for materials and P60,000 for conversion cost. Ending WIP inventory in department 1 was 40% complete. Direct materials are added at the end of the process. Beginning WIP in department 2 was 20% incomplete as to conversion. Direct materials for department 2 are added near the end of the process. Beginning inventories included P24,000 for transferred-in cost and P28,000 for conversion costs. Ending Inventory was 70% incomplete. Additional information about the two department are as follows:

	Department 1	Department 2
Transferred-out cost	P128,000	P68,500
Conversion Cost	P28,000	P68,500
Materials Added	P48,000	P34,000
Beg, WIP in units	20,000	24,000
Units started this period	60,000	68,000
Units transferred this period	64,000	20,000

a. Compute for the cost of work-in process, ending using average method.

b. Compute for the unit cost of transferred unit for Department 2 using average method.

Please show in good accounting form. Thanks