1. What is the TOTAL UNIT COST per EUP?

2. How many units were started and completed during the period?

3. What is the EUP for materials?

4. What is the EUP for conversion costs?

Diligent Manufacturing produces storage basket organizers and uses a weighted average process costing system. On October 1, 2021, the company had 80 baskets in process that were 70 percent complete as to material and 85 percent complete as to conversion. During the month, 300 additional baskets were started. On October 31, 300 baskets were still in process (40 percent complete as to material and 60 percent complete as to conversion). Cost information for October 2021 is as follows: Beginning WIP inventory Materials P40,360 Conversion costs 36,000 Current period costs Materials P61,000 Conversion costs 44,960