LALABAN BABAWI Company had 16,000 units of work in process in its second department on May 1. The costs attached to these units were Php 32,000 of cost transferred in from the first department, Php 12,500 of material cost added in the second department and Php 12,000 of conversion cost added in the second department.

Materials are added in the beginning of the process in the second department. Conversion was 40% complete on April 30, 24,000 units were transferred in from the first department during May at a cost of Php 37,000, material cost of Php 13,500 and conversion cost of Php 13,000 were added in the second department.

On May 31, the second department had 15,000 units of work in process, 70% incomplete to conversion costs. The costs attached to these units were Php 20,500 of cost transferred in from the first department, Php 11,800 of material cost added and Php 1,800 of conversion costs added in the second department.

1.Using the FIFO method, what is the materials unit cost?

2.Using the FIFO method, what is the transferred in unit cost?

3.Using the FIFO method, what is the conversion unit cost?