NO. 2 In a single-process production system, Pixie Corporation produces press-on fingernails. For October 2019, the company's accounting records reflected the following: Beginning work in process inventory: (100% complete as to materials; 30% complete as to direct labor; 60% complete as to overhead) Units started during the month Ending work in process inventory: (100% complete as to materials; 40% complete as to labor; 80% complete as to overhead) 6,000 units 45,000 units 10,000 units Cost Component Materials Labor Overhead Beginning Inventory P6,510 October P45,000 954 22,896 2,318 35,412