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5.The following are independent cases for Teh Blue Company.

CASE A

Total manufacturing cost added to production was determined at P 234,750, while cost of goods manufactured was P 242,800. Work in Process at the end of the period was P 120,570.

Required: (a) Determine Work in Process Inventory at the beginning of the period. =

CASE B

During the period, ending finished goods were P 120,050. On the other hand, adjusted cost of goods sold was P 174,200 given that overapplied overhead of P 18,700 was closed directly to cost of goods sold.

Required: (B) Compute for the Cost of Goods Available for Sale for the period. =