z Company employs a process costing system for its manufacturing operations. All direct materials are added at the beginning of the process and conversion costs are added proportionately. The production quantity schedule for April is reproduced below: 1,000 Units Work in process on April 1 (60% complete as to conversion costs) Units started during April 5,000 Total units to account for 6,000 Units completed and transferred out 4,000 Work in process on April 30 (20% complete as to conversion costs) 2,000 Total units accounted for 6,000 Costs pertaining to the month of April are as follows: Beginning inventory costs: (DM, P54,600; Conversion, P35,560) P 90,160 Costs incurred during April (DM, P468,000; Conversion P574,060) P1,042,060 6. Using the weighted average method, the equivalent units for direct materials for April are: 7. Using the weighted average method, the equivalent units for conversion costs for April are: 8. Using the weighted average method, the equivalent unit materials cost for April is: 9. Using the weighted average method, the 4,000 units completed during April will be transferred out at an EUP unit cost of