JBL Company uses the FIFO method in its process costing system. Production data for the Casting Department for the month of April appear below:

	Units	Percentage Complete
Beginning work in process inventory	19,000	71%
Transferred in from the prior department during September	74,000
Ending work in process inventory	17,000	90%

The data of JBL Company has the following information:

• The conversion cost in beginning work in process inventory was P83,600 at the beginning of September.
• Additional conversion costs of P427,682 were incurred in the department during the month.

How many equivalent units for conversion costs?

66,030

76,212

77,810

69,260

What would be the cost per equivalent unit for conversion costs for September on the Department's production report? (Round off to three decimal places.)

P5.620

P5.779

P5.500

P5.496

Brilliant Chemical Company has three departments. In the second department, all direct materials are placed in mixing at the end of the process and conversion costs occur evenly during the process. Brilliant Chemical Company placed 300,000 liters of direct materials into the mixing process. At the end of the September, 10,000 liters were still in process, 30% converted as to labor and factory overhead. Brilliant Chemical Company uses weighted-average method.

Determine the equivalent units in process for direct materials and conversion costs (respectively), assuming there was no beginning inventory.

300,000; 293,000

290,000; 293,000

293,000; 290,000

300,000; 290,000

Determine the equivalent units in process for direct materials and conversion costs (respectively),, assuming that 12,000 liters of chemicals were 40% complete prior to the addition of the 300,000 liters.

312,000 ; 315,000

322,000 ; 315,000

317,200 ; 307,800

312,000 ; 307,800