October 31, balance (200,000 units, 70% complete for conversion costs) The October 1 balance consists of the following cost elements: Direct materials Direct labor Factory overhead P128,000 8,800 14,960 P151,760 ? Total costs 19. Using the FIFO method, compute the cost of completed and transferred to Tabulating operation. a. P1,729,520 b. P2,077,760 c. P1,730,250 d. P1,926,000 20. Using the average method, compute the cost of completed and transferred to Tabulation operation. a. P1,729,520 P1,926,000 b. 2,077,760 c. P1,730,250 d.