QUESTION 1: 

How many units are still in process at the end of May? Show computation.

QUESTION 2: How many units are finished and on hand at the end of May? Show computation.

QUESTION 3: What about the flow of cost of P360,350 given in the first illustration? What are the sourcedocuments for these? 

Flow of physical units is very important as this info is required as this is related to the flow of cost from materials to work in process to finished goods to cost of goods sold Started 90 units April WIP $360,350 Finished 80 units FG $?? 65 units sold CGS $?? PHYSICAL Flow COST FLOW What if in May another 100 units are started, 75 units are finished and 85 units are sold. Beg 10 Started 100 Total 110 Beg 15 Finished 75 units Total 90 85 units sold PHYSICAL FLOW