Question:
 

1) In October, what is the total units to account for (TUTAF) in Department B? 

In using FIFO method, Masipag Company produces a product that undergoes three processes and the completed items at end of process 3 are the items to be sold to customers. For December 2021, Masipag Company presented the following costs on three processes: Required: Costs incurred: Materials Direct Labor Overhead Total Materials are added at: Started/Transferred In In process, beginning Completed In Process, end Process 1 33,750 30,200 24,160 88,110 100% at the beginning 15,000 units 1,000 units 50% complete. Cost: Materials P2,250: Labor P1,000; OH P800. 15,200 units 800 units 50% complete Process 2 30,000 22,725 18,180 70,905 50% at beginning, 50% at 60% complete 15,200 units 500 units 70% complete. Cost from preceding department P2,925; Materials P1,000; Labor P525; OH P420. 15,300 Units 400 units 50% complete Process 3 27,729 24,648 19,718 72,095 40% at beginning, 30% at 50% complete, and remaining 30% at 80% complete. 5,700 units 250 units 40% complete, 250 units 70% complete. Cost from preceding pepartment P5,275; Materials P495; Labor P440; OH P352. 15,400 Units 400 units at 70% complete 91,479 77,573 62,058 231,110