Uniqlo Company adds materials when the process is 50% complete and conversion costs are added uniformly throughout the process. The following Cost of Production Report was prepared by an inexperience cost accountant of Maldita Company that uses FIFO method in accumulating costs. Physical units: In process, beg (60% complete) Started in process Total units to account Accounted as follows: 30,000 200,000 230,000 190,000 40,000 Completed and transferred In process, end (45% complete) Costs: In process, beg. Costs (Mat. P67,800; CC, P29,300) Added during the month (Mat, P579,000; P248,900) P97,100 827,900 Total costs to account Accounted as follows: In Process, costs As accounted P925,000 Costs transferred to next department P805,600 119,400 P925,000