The Curing Department of Harmon Company reported the following information for the month of November:

		Conversion
	Units	Percentage Completed
Units started	28,000
Completed and transferred	27,000
Work in process, 11/1	10,000	80%
Work in process, 11/30	8,000	30%
		Labor and
	Materials	Overhead	Transferred-In
Costs for November:
Work in process, 11/1	P 51,720	P 65,048	P 80,624
Added during the month	P145,880	P194,224	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.)

Required:

a.	What are the weighted average equivalent units for materials, transferred-in and conversion?
b.	What are the FIFO equivalent units for materials, transferred-in, and conversion?
c.	What is the weighted average cost per unit for conversion?
d.	What is the weighted average cost per unit for materials?
e.	What is the cost assigned to ending work in process using weighted average?
f.	What is the cost assigned to transferred out using weighted average?