Bryan Company employs process costing system. A unit of product passes through two departments: Assembly and finishing before it is complete. Information regarding Assembly Department follow:...

The total cost of work in process, end is?

Extracted text: Bryan Company employs process costing system. A unit of product passes through two departments: Assembly and finishing before it is complete. Information regarding Assembly Department follow: Work-in-process, Feb 1 Spoiled units Started in Production 4,000 units 3,000 26,000 24,000 Transferred out 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 February 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: Materials Labor P132,000 P441,000 Overhead P 162,000 P 558,000 P142,500 Work in-process beginning Current cost P573,750 The company is using the weighted average costing.