The Early Pearly Company makes product for lovers only in two departments: Forming and Scenting. Forming began the month with 500 products for lovers only in process that were 100% complete as to material and 40% complete as to conversion. During the month, 6,500 products only for lovers were started. At month end, Forming had 2,100 products for lovers only that were still in process that were 100% complete as to material and 50% complete as to conversion. Assume Forming uses the weighted average method of process costing. Costs in the Forming Department are as follows:

Beginning Work in process costs:

Material P1,000

Conversion 1,500

Current Costs:

Material P3,200

Conversion 5,045

The Scenting Department had 600 products for lovers only in process at the beginning of the month that were 80% complete as to material but 10% incomplete as to conversion. The department had 300 units in ending Work in Process that were 50% complete as to material but 25% incomplete as to conversion. Scenting uses the FIFO Method of process costing, and costs associated with Scenting are:

Beginning WIP Inventory:

Transferred In P1,170

Material 4,320

Conversion 6, 210

Current Period:

Transferred In ?

Material P 67,745

Conversion 95,820

What was the cost transferred out of Forming during the month?

Determine the total costs remaining in the scenting department's WIP at the end of the month.

How many units transferred to Scenting during the month?

What was the cost transferred out of Scenting during the month?