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 112,000 units 98,000 units 22,000 units Ending work in process inventory, May 31 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 paint 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: materials, Php 55,200, direct labor, Php 45, 231; and factory overhead, Php 72.884. Costs incurred during May are materials, Php 836.400, direct labor. Php 220,650; and factory overhead, Php 604,110