FAR Company cans two food commodities which it stores at various warehouses. The company uses a perpetual inventory system under which the finished goods inventory is charged with production and credited for sales at standard cost. The detail of the finished goods inventory is maintained on punched cards by the tabulating department in units and pesos for the various warehouses.

A review of December transactions disclosed the following: 1. Sales invoice no. 1310, December 2, was priced at standard cost for P1 1.700 but was listed on the accounting department's daily summary at P11.200. 2. A production report for \"3,900, December 15, was processed twice in error by the tabulating department. 3. Sales invoice no. 1423, December 9, for 1,200 units of product A, was priced at a standard cost of P150 per unit by the accounting department. The tabulating department corrected the error but did not notify the accounting department of the error. 4. A shipment of 3,400 units of Product A was invoiced by the billing department as 3,000 units on sales invoice no. 1504, December 27. The error was discovered by your review of transactions