Department B of Ethel Chemicals, Inc. suffers an average evaporation loss of 16%. The production data for the month of May 2019 showed the following: In process, may 1 (1/4 completed) Received from prior department In process, May 31 (60% completed) The production costs data were as follows: Cost received from prior department Unit cost in Department B for May 5,760 units 20,000 units 1,808 units P25,000 Materials Labor PO.40 0.30 Overhead 0.10 The total costs of completed and transferred to finished goods stockroom for the month amounted to P40,000. The cost of work in process beginning carried over is