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The Yeye Company uses the process cost system. The following production data are for the month of September 2021
Production Costs
Work in process, beginning of month:
Materials P18,500
Labor 8,750
Factory overhead 4,850
P 32,100
Costs incurred during month:
Materials P93,500
Labor 42,450
Factory overhead 33,550
169,500
Production Report
Units
In process, beginning of month 4,000
Finished and transferred during month 28,000
Work in process, end of month 10,000
Stage of completion 40%
Problem 1: What is the equivalent units of production?
Problem 2: What is the total unit cost?
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