Ms. Rose, a production worker earns P14,904 a month, and the company pays one month's salary as bonus at the end of the year. Ms. Rose is entitled to a half month paid vacation. The company also pays P2,070 a year into a pension fund of the worker. All labor-related fringe benefits of production workers are treated as manufacturing overhead. Bonus, vacation pay and pension costs are charged to production during the 11 and 1/2 months the employee is at work. What is the total liability for bonus, vacation and pension? 9. MNO Manufacturing Company which uses the periodic inventory system showed the following transactions during the month of May: Date 5/1 (BI) 5/5 5/15 5/19 5/24 5/30 Units Purchased 10 20 15 Units Cost P15 20 18 Units Issued 15 10 15 What is the cost of ending inventory under the weighted average costing method? 10. Using the data in No. 9, what is the cost of the units issued under the FIFO costing method?