At the High Quality GAYUMA Corp., operated by A.E. Cabug, the process begins with the blending of various chemicals and ends with the bottling of GAYUMA product after which the bottles are sent to the shipping department for packing and crating. Labor and overhead are continuously added during the processing. Overhead is applied at the rate of P30 per direct labor hour.

Data for May follows:

Work in process, beginning 4, 000 units

Raw materials-chemicals (60% complete)

Direct Labor (25% complete)

Overhead (25% complete)

Started in Process 21, 000 units

Completed and transferred 20, 000 units

Work in process, end

Raw materials-chemicals (100% complete)

Raw materials-bottles (60% complete)

Direct labor (80% complete)

Overhead (80% complete)

Costs for May:

Work in process, beginning

Raw materials-chemicals P456, 000

Direct labor (P100 per hour) 62, 500

Overhead 18, 750

Current costs added

Raw materials-chemicals P2, 284, 000

Raw materials-bottles 70, 000

Direct labor (P100 per hour) 330, 000

Overhead 105, 000

FIFO Method is used.

How much is the total cost assigned to the units remained in ending work in process

How much is the total cost assigned to the units transferred?