Reference no: EM132746886 
                                                                               
                                       
Department B of Ethel Chemicals, Inc. suffers an average evaporation loss of 16%. The production data for the month of May 2019 showed the following:
In process, may 1 (1/4 completed)                          5,760 units
Received from prior department                             20,000 units
In process, May 31 (60% completed)                      1,808 units
The production costs data were as follows:
Cost received from prior department                    P25,000
Unit cost in Department B for May 
Materials                            P0.40
Labor                                     0.30
Overhead                             0.10
The total costs of completed and transferred to finished goods stockroom for the month amounted to P40, 000.
Problem 1: The equivalent units of production is
a. 19,908
b. 25,750
c. 15,120
d. none of the given choices