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PROBLEM 6 Lockout Company revealed the following inventory transactions: Jan. 1 Beginning balance, 16,000 units @ P140 5 Purchased 4,000 units @ P150 10 Issued 15,000 units to production 15 Purchased 20,000 units @ P160 16 Returned 1,000 units to supplier from January 15 purchase 25 Issued 8,000 units to production 26 Production returned 4,000 units to storeroom from the January 25 issue 31 Purchased 30,000 units @ P150 What is the cost of the inventory on January 31 using FIFO method?What is the cost of the inventory on January 31 using FIFO method? PROBLEM 7 A job order for 500 units of children's party giveaways were processed with costs of P80,000 and P30,000 for direct materials and direct labor, respectively. Factory overhead was applied at 50% of direct labor cost which excludes a 5% provision for spoilage. Prior to transfer to the storeroom, 25 units were found to be spoiled with an estimated market value of P50 per unit. What is the unit cost of the goods transferred to the storeroom if the loss is charged to total production? PROBLEM 8 A job order for 500 units of children's party giveaways were processed with costs of P80,000 and P30,000 for direct materials and direct labor, respectively. Factory overhead was applied at 50% of direct labor cost which excludes a 5% provision for spoilage. Prior to transfer to the storeroom, 25 units were found to be spoiled with an estimated market value of P50 per unit. Assuming that the 25 units were only defective and are not sold but instead reworked for total direct materials cost of P375 and total direct labor cost of P500. What is the unit cost of the goods transferred to storeroom if the rework costs are charged to the specific job?PROBLEM 9 Marrell is employed on the assembly line of a manufacmring company where she assembles a component part for one of the company's products. She is paid P16 per hour for regular time and time and a half for all work in excess of 40 hours per week. Mariel] works 50 hours in a given week but is idle for 4 hours during the week due to equipment breakdowns. The allocation of Marrell's wages for the week for direct labor is: PROBL EMlO 4m Corporation's factory workers Incentive scheme which features a combined piece rate P1125 and a minimum wage guaranteed wage of P875 per week. Production report for the week Show Employees Units produced .I 6? 0 78 M 80 A 82 R 72 l 75 How much portion of he weeldy payroll should be charge to factory overhead