The following production data were taken from the books of Ulan Manufacturing Co. Inc. which manufactures its products in 3 successive departments namely, Molding, Assembly, and Finishing: Assembly Units: In Process, March 1 % of completion Transferred-out In Process, March 31 % of completion Costs: WIP, March 1 Materials Labor Overhead Cost Added in March: Materials Labor Overhead Molding 2,000 1/4 15,000 5,000 1/2 Php2,500 1,500 1,000 Php85,000 51,000 34,000 5,000 2/5 15,000 5,000 2/5 Php6,750 40,500 20,250 Php7,500 45,000 22,500 Finishing 2. Assign the cost to Finished and Transferred and Work-in-Process, End. 3. Give the Journal Entries required to record the above. 7,000 1/7 20,000 2,000 1/2 Php39,496 59,250 19,754 Php40,000 60,000 20,000 REQUIRED: 1. Determine the equivalent units of production for each cost of element and compute the cost per EUP using both method