The Painting Department of Garmer Manufacturing Company has the following production and manufacturing cost data for September. Production: Beginning inventory 8,000 units that are 100% complete as to...

Determine the costs to be assigned to the units transferred out

a. 60,000

b. 267,000

c. 207,000

d. 57,000

Extracted text: The Painting Department of Garmer Manufacturing Company has the following production and manufacturing cost data for September. Production: Beginning inventory 8,000 units that are 100% complete as to materials and 40% complete as to conversion costs; units started into production 27,000; ending inventory of 12,000 units that are 20% complete as to conversion costs. Manufacturing Costs: Beginning work in process inventory of P40,000, comprised of P30,000 of materials and P10,000 of conversion costs. Materials added during the month, P110,000; labor and overhead applied during the month, P62,000 and P55,000, respectively.