Problem 71 and 72.

Bryan Company employs process costing system. A unit of product passes through two departments: Assembly and nishing before it is complete. Information regarding Assembly Department follow: Workinprocess, Feb 1 4,000 units Spoiled units 3,000 Started in Production 26,000 Transferred out 24,000 Raw materials are added at the beginning of processing in the Assembly department without changing the number of units being processed. Work in Process on Feanary 1 was 90% complete as to conversion while 4/5 converted on February 28. In the Assembly Department, inspection takes place when the units are 3/4 converted. The company usually experienced a 5% loss based on the completed units. Cost data for the month of February follow: * [Q (2 Points) Materials Labor Ovemead Work inprocess beginning P 162,000 P132,000 P142500 Cunent cost P 558,000 P441,000 P5?3,750 The company is using the weighted average costing. Total cost of units ansforrodout and total cost of m in process, and O - P'l,656,000: P1865880 O - P1718420; P180,000 O . P1318420; P1865880 O - P1558000; P180,000 0000 F2 MARIKINA SHOE Company had a production run of 5, 000 pairs of quality shoes during the month of June 2021, at the following costs per pair: Materials, P80; Labor, P50; and Overhead (125% of direct labor cost). Final inspection revealed that 500 pairs were spoiled which were sold as seconds for P20, 000. The good units were then shipped to the customer at cost plus 50% markup on cost. Assuming the spoilage is a result of changes in the specification of the customer, the cost per good units is: * [2 Points) - P1925 - P209.44 - P200.53 - P288.?5