The following information is available for Stillwater Corporation for the current year:

Beginning Work in Process	14,500 units
Started	75,000 units
Abnormal spoilage	2,500 units
Normal spoilage	5,000 units
Transferred out	66,000 units
Costs of Beginning Work in Process:
Material	P23,650
Conversion	51,450
Current Costs:
Material	P120,000
Conversion	300,000

All materials are added at the start of production. Normal spoilage occurs during the process. Abnormal spoilage is detected at the end of the process. Ending work in process is 60% complete. The company is using the weighted average method.

1. Equivalent units of production for materials is 84,500

2. Equivalent units of production for conversion is 78,100

3. Transferred out goods is 409,200

4. The cost to be charged for the abnormal spoilage is 15,500

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