Consider the following data relating to a process for the month of March 2011. 1,800 units were in process at the beginning valued at Php83,200 made up of: Php38,400 of material cost Php24,000 of labour/labor cost Php20,800 of overhead expenditure. These units were: 1. 80% complete with regard to Direct Materials, 2. 40% complete with respect to Labour/Labor 3. 60% complete with regard to Overhead Expenses 12,000 units of material were introduced into the process during the period. Total Material Cost incurred for the process is Php211,680. Direct Wages incurred were - Php273,240. Overhead Expenditure - Php132,480 There were 2,400 units in process at the end of the period These units were: 1. 75% complete with regard to Direct Materials, 2. 50% complete with respect to Labour/Labor 3. 30% complete with regard to Overhead Expenses There were no losses in processing. REQUIRED: 1. Compute / determine the following below items using both Weighted Average and FIFO method: a. Units to be accounted for b. Units as accounted for c. Equivalent Units of Production for each cost of element d. Units cost per EUP e. Cost to be accounted for f. Cost as Accounted for 2. Give the journal Entries required to record the above.