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Confections Inc. adds materials at the end of the process in the Prepping Department. The following information pertain to Prepping Department's work-in-process during June: Units Work-in-process, June 1 (60% complete as to conversion cost) 1,500 Started in June 12,500 Transferred to Mixing Department 10,000 Work-in-process, June 30 (75% as to conversion cost) 4.000 What are the equivalent units of production for the month of June 2019 for MATERIALS using Average Method? @ 13.000 12.100 14,000 O 10.000 Sport Company uses activity-based costing. The company produces two products: coats and hats. The annual production and sales volume of coats is 8,000 units and of hats is 6,000 units. There are three activity cost pools with the following expected activities and estimated total costs: Activity Cost Pool Estimated Cost Total Activity 1 Activity 2 Activity 3 500 P20,000 37.000 91,200 Expected Activity. Expected Activity Coats Hats 100 400 800 200 800 3,000 1,000 3,800 Using ABC, the cost per unit of hats is approximately: P3.90 OP15.90 O P12.00 P2.40