nformation for the month of May concerning Department A; the first stage of Libra Corporations production cycle, is as follows:

	Materials	Conversion Costs
WIP, Beg.	P 4,000	P 3,000
Current costs	20,000	16,000
Total costs	P 24,000	P 19,000
EUP based on average method	100,000	95,000
Average unit costs	P 0.24	P 0.20

Goods completed	90,000 units
WIP, end	10,000 units

Materials costs are added at the beginning of the process. The ending WIP is 50% complete as to conversion costs.