The Early Pearly Company makes products 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 was 80% complete as to material but 10% incomplete as to conversion. The department had 300 units in ending Work in Process that was 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

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

2. Determine the total costs remaining in the Scenting department’s WIP at the end of the month.

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

4. How many units were transferred to Scenting during the month?