Physical Units: Work in process, December 1 Stage of completion 20,000 Started in December 70% Started in December Work in process, December 31 16,000 Stage of completion 30% Costs: Beginning work in process P130,000 Costs added in December: Direct materials Conversion costs 277,200 Direct materials are added in this manner: 60% at the start of the process and the balance when the process is 1/2 complete. Conversion costs are incurred uniformly throughout the process. What is the equivalent production for direct materials for the month of December? units What is the equivalent production for conversion for the month of December? units What is the total cost to be accounted for the month of December? pesos What is the direct material cost per unit for the month of December? peso/unit. 2 decimal places What is the conversion cost per unit for the month of December? peso/unit, 2 decimal places What is the total cost of transfer for the month of December? pesos