Manufacturing company data for January 2021 are as follows:

In process January 2021 (1/3 incomplete) Beg. 9,000 units

Started in process 10,000 units

Finished and on hand 5,000 units

Finished and transferred to next department 15,000 units

In process (January 31 (2/3 incomplete) End ?

The cost data for the month showed:

Materials 15,000

Labor 15,200

Overhead 15,400

The cost received from D 1 totaled 30,000 and the cost last month on the 9,000 units amounts to 12,500.

Compute the following using FIFO method:

1. Units to be accounted : P 19,000 units
2. The equivalent units: P 11,666.66
3. Unit cost from the preceding department: P 12,500
4. Unit cost of department B:
5. Total cost of in process beginning:
6. Total cost of started in process in process:
7. Total cost of finished and transferred:
8. Total cost in process at the end:
9. The total cost as accounted:
10. Unit cost of transfer to the next department: