17. During March, a company's Department X equivalent unit product costs, computed under the weighted average method, were as follows: Materials - Php 2 Conversion - Php 6 Transferred in - Php 10 Materials are introduced at the end of the process in Department X. There were 4,000 units (40% incomplete as to conversion costs) in WIP at March 31. Total costs assigned to the March 31 WIP inventory should be