47. The inventory of SM Corp. at the end of the year needs a review for purposes of its recording and measurement at LCNRV. The following data revealed in its books:

Product A Product B Product C Product D Units Unit Cost Selling Price 300 P 2,000 P P 4,500 600 1,600 3,800 400 1,200 4,300 800 1,800 4,200 Selling Cost P 1,000 2,500 1,600 1,900 Q- How much is the inventory writedown