Mergy Company uses process costing in accounting for its production department, which uses two raw materials. Material Alpha is placed at the beginning of the process. Inspection is at the 85% completion stage. Material Bravo is then added to the good units. Normal spoilage units amount to 5% of good output. The company records contain the following information for April Started during the period Material Alpha Material Beta Direct labor cost Factory overhead Transferred to finished goods Work in process (95% complete), April 30 20,000 units PhP26,800 PhP22,500 PhP75,160 PhP93,950 14,000 4,000 How much were Material cost per equivalent unitfor Alpha and Bravo, respectively? A) PhP1.40 and PhP1.36 B) PhP1.40 andPhP1.06 C) PhP1.34 and PhP1.36 D) PhP1.34 and PhP1.25