The following date were provided by Madilim CO.

WIP, Beg		WIP, Beg	4,000 Gallons	WIP, End
Material, Chemicals	P456,000	Materials, chemicals (?completed)		Materials, Chemicals (100% complete)
Labor- P100 per hour	62,500	Material, Cans (? Compl3te)		Materials, Cans (?complete)
Overhead	18,750	Labor (75% incomplete)		Labor (20% incomeplete)
		Overhead (75% incomeplete)		Overhead (20% incomeplete)
Cost Added		Started during the month	21,000 galoons
Materials, Chemicals	2,284,000	Transferred to shipping department during the month	20,000 galloons
Materials, Cans	70,000
Labor (P100 per hour)	350,000
Overhead	105,000

Production begins with the blending of various chemicals, which are added at the beginning of the process and ends with canning of the product. Canning occurs when the mixtures reach the 90% stage of completion. The gallon cans are then transferred to the shipping department of crating and shipment. Direct labor and overhead are added continuosly throughout the process. Overhead is allocated on the basis of direct labor hours at the rate of P30 per hour. Using FIFO compute for the cost of the WIP, end.