1 point Shalom, Inc. instituted a new process in September. During September. 10.000 units were started in Department A. Of the units started, 1.000 were lost in the process due to normal production shrinkage. 7.000 were transferred to Department B, and 2,000 remained in work in process at September 30. The work in process at September 30 was 100% complete as to materials costs and 50% complete as to conversion costs. Materials costs of P27,000 and conversion costs of P40,000 were charged to Department A in September. What were the total costs transferred to Department B? P57,120.00 P46,900.00 P56,000.00 OP53,600.00