NO. 5 In June 2020, Shimmer & Shine Co. computed the equivalent unit costs under FIFO process costing as follows: Direct material Packaging Direct Labor Factory Overhead P29.50 3.00 10.84 7.68 Direct material and packaging are added at the start and end of the processing, respectively. Beginning inventory cost was P1,026,810 and consisted of: P789,040 direct material cost for 54,000 EUP. P91,862 direct labor cost for 16,200 EUP. P145,908 factory overhead cost for 18,900 EUP. Shimmer & Shine Co. transferred a total of 370,000 units to finished goods during June and had 12,000 units in ending WIP inventory. The ending inventory units were 30% complete as to direct labor and 55% complete as to overhead. Required: A. What percentage complete were the beginning inventory units as to Direct material? Packaging? Direct labor? Factory overhead? B. What is the total units to account for? C. How much was the total cost to account for? D. What was the total cost of the completed beginning inventory units? What was the cost of the units started and completed in June? E. F. What was the cost of the total units completed and transferred? G. What was the cost of June's ending inventory?