What is the conversion cost of normal spoilage? (FIFO and Average Method respectively)

a. P438 P400

b. P380 P346

c. P400 P380

d. P380 P400

Cours

Bitamina Inc. manufactures their product in two departments in a continuous process. Production data for the month of October 2008 are as follows: Beginning work in process, 40% completed Received from preceding department Normal spoilage Abnormal spoilage Units completed and transferred out Ending work in process, 1/3 completed Conversion costs in beginning inventory Current period conversion costs All spoilage occurs at the end of the process. 500 units 2,000 units 200 units 300 units 1,700 units 300 units P610 P3,990