PDAF Manufacturing Co. obtained the following information from its records for the month of August:

Job completed and sold

#212 #526 #619

DM costs P25,000 P15,000 P29,000

DL cost 70,000 60,000 55,000

FOH 50,000 40,000 63,000

Units produced 10,000 5,000 14,000

Selling price 162,000 110,000 171,250

Required:

1. Prepare a summary showing the total cost and the unit cost for each job.

2. Prepare a schedule showing the gross profit or loss (a) for each unit per job

(b) For each job

(c) For the business as a whole