please help thanks!

Tech Enterprise makes a single product in two departments. The production data for Department B for August 2019 follows: Quantities: In process, August 1 (40% complete) Received from Department A Completed and transferred In process, August 31 (60% complete) Production costs: 4,000 units 30,000 units 25,000 units 6,000 units August 1 Transferred in Materials Conversion cost P48,900 11,400 5.820 August 31 P267,300 202,500 243,000 Materials are added at the start of the process, and losses normally occur during the early stage of the operation Compute the cost of ending work-in-process inventory using average cost method. P136.800 P140,400 P150,600 P133.920