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Consider the following data. Department B of Ethel Manufacturing Corp. suffers an average of evaporation loss of 10%. The following data were obtained for the month of October, 2019: Units: In process, October 1 (2/5 completed) 9,600 gallons Received from Department A 30,000 gallons Finished and transferred 25,200 gallons In process, October 31 (1/4 complete) 11,700 gallons Costs: In process beginning P5,760 Received from Department A 30,000 Current costs Materials 19,440 Labor 7,290 Overhead 2,430 1.) Under FIFO method, what was the actual units of the Work in Process Beginning Inventory? 2.) Under FIFO method, what was the actual units of the Work in Process Inventory at the End? 3.) Under FIFO, how many units is the equivalent Units Of Production (EUP) 4.) Under FIFO, how much is the unit cost? 5.) Under FIFO, how much is the cost of the work in process at the beginning