Problem 7 The Curing Department of Harmon Company reported the following information for the month of November: Units Conversion Percentage Completed Units started 28,000 Completed and transferred 27,000 Work in process, 11/1 10,000 Work in process, 11/30 8,000 80% 30% Materials Labor and Overhead Transferred-In Costs for November: Work in process, 11/1 Added during the month P 51,720 P145,880 P 65,048 P194,224 P 80,624 P234,320 All materials are added at the beginning of the process. Inspection occurs 60 percent of the way through the process. Normal spoilage is 10 percent of the good units completed. (Round to two decimal places.) What are the weighted average equivalent units for conversion? Problem 8 ABC Manufacturing employs a weighted average process costing system for its products. One product passes through three departments (Molding, Assembly, and Finishing) during production. The following activity took place in the Finishing Department during April 2020. Units in beginning inventory Units transferred in from Assembly Units spoiled 4,200 42,000 2,100 33,600 Good units transferred out The costs per equivalent unit of production for each cost failure area as follows: Cost of prior departments Raw material Conversion Total cost per EUP P5.00 1.00 3.00 P9.00 Raw material is added at the beginning of the Finishing process without changing the number of units being processed. Work in process inventory was 40 percent complete as to conversion on April 30. All spoilage was discovered at final inspection. Of the total units spoiled, 1,680 were within normal limits. Determine the cost of units transferred out of Finishing