Summer Company makes a single product in two departments. The production data for Department B for 2019 follows: Units In process, August 1 (40% completed) Received from Department 1 Completed and transferred In process, August 31 (60% completed) 4,000 units 30,000 units 25,000 units 6,000 units Costs In process, May 1 Received from Dept. 1 P 14,400 Added during May P 97,200 Materials 3,800 67,500 Conversion costs 1,940 81,000 Materials are added at the start of the process and losses normally occur during the early stages of the operation. 32. Cost of goods manufactured using FIFO method a. P 195,250 b. P 193,040 c. P 211,040 d. P 218,440 33. Cost of the ending work in process inventory using average costing a. P 44,640 b. P 45,840 c. P 46,362 d. P 46,800