The following data appeared in the accounting records of Department I of Ultima Company:

Started in process12,000 units

Completed and transferred10,500 units

Work in process, end (2/5 complete)1,500 units

Costs:

MaterialsP 72,000

Laboratory88,800

Overhead44,400

One half of the materials are added at the beginning of the process and the balance when the units are one-half completed.

Required:

1.EUP for materials and conversion costs.

2.Cost of the units completed and transferred.

3.Cost of the units in process at the end of the month.