In the Final dept of OMEGA Co. materials are introduced when processing is half-done. In May 19x6, charges to this department were: May 1 inventory, 15000 units (40% done) Received from prior department, 50,000 units Materials added Conversion cost P 27,000 P 125,000 P 19,500 P 27,500 During the month, 5,000 units from May 1 inventory were spoiled when these were 80% done due to an abnormal event, and 48,000 units were completed and transferred to stock. Units that remained in process were ascertained to be 75% done. 254. The spoilage loss was A. 10,000 B. 11,500 C. 12,000 D. 12,500 255. The cost of the completed units was A. 135,900 B. 149,400 C. 153,900 D. 158,400