PROBLEM 3 The addition of water at the start of the process in Dept. B of Mcdo Mfg. Co., increases the quantity by 5%. The following data pertain to its production for March: Quantity data: In process, March 1 Transferred in In process, March 31 Cost Data: In process, March 1 Breakdown: 12,000 units, % done 80,000 units 10,000 units, 2/5 done P 17,735 Cost from Department A Cost from Department B: Transferred In P 11,800 Materials- P3,125; Labor-P1,490; FOH-P1,320 Cost added in September: Materials P21,835; Labor-P43,510; FOH - P34,680 P86,120 Materials are added at the start of the process while conversion costs are applied evenly. Using the weighted average method, what should be the accumulated cost of work in process as of March 31? Problem 5 ABS Manufacturing had the following production for the month of July: Units Work in process at July 1 10,000 Started during July 40,000 Completed and transferred to finished goods 33,000 Abnormal spoilage incurred 2,000 Work in process at July 31 15,000 Materials are added at the beginning of the process. As to conversion cost, the beginning work in process was 70% completed while ending work in process is 40% completed. Spoilage is detected at the end of the process. Using the weighted average method, how many were the equivalent units for July for conversion cost?