TIBAYAN MO Manufacturing uses a process cost system to manufacture dust density sensors for the mining industry. The following information pertains to operations for the month of May Beginning work in process inventory, May 1 Started in production during May 21,000 units Completed production during May Ending work in process inventory, May 31 112,000 units 98,000 units 22,000 units The beginning inventory was 60% complete for materials and 20% complete for the conversion costs. The ending inventory was 90% complete for materials and 50% complete for conversion costs. The inspection point is where the materials are added into production which is 75% of completion Costs pertaining to the month of May are as follows: Beginning inventory costs are Costs incurred during Mayar materials, Php 55.200, direct labor, Pho 45, 231, and factory overhead, Pho 72,884 materials, Pho 836,400 direct labor, Php 220.650; and factory overhead, Php 604.110. Using FIFO, compute the EUP for conversion costs