Material K, a metal, is stamped to form a part which is assembled with one of the purchased parts X. The unit is then machined and cleaned after which it is assembled with two units of part Y to form the finished device known as a Klebo. Spray priming and enameling is the final operation. Time-and-motion studies indicate that the total time required for the manufacture of a unit, in the first operation required 25% of the labor cost, the first assembly an additional 25%, machining and cleaning 12.50%, the second assembly 25%, and painting 12.50%. Factory overhead is considered to follow the same pattern of operations as does labor. The following data apply to October, the first month of operation: Material K purchased 100,000 kilograms Php25,000 Part X purchased 80,000 units Php16,000 Part Y purchased 150,000 units Php15,000 Primer and enamel used Php1,072 Direct labor Php45,415 Factory overhead Php24,905 Units finished and sent to finished goods warehouse 67,000 Units assembled but not painted 5,000 Units ready for the second assembly 3,000 Inventories at the end of the month: a. Material K (kg) 5,800 b. Part X (units) 5,000 c. Part Y (units) 6,000 d. Klebos in process (units) 8,000 e. Units in finished goods inventory 7,500 Compute for the equivalent production of labor.