The following data appeared in the accounting records of RLMB Company: Started in process 12,000 units Completed and transferred 8,000 units Normal spoilage 1,250 units Abnormal spoilage ? Work in process, end (2/5 complete as to conversion) 1,500 units Costs: Materials P72,000 Labor P88,800 Overhead P44,400 Materials are added at the beginning of the process. Spoilage are discovered at inspection point of 25% completion. Required: 1. Equivalent units of production for materials and conversion costs. 2. Cost of units completed and transferred. 3. Cost of units in work in process, end. 4. Cost to be charged to loss