Emcorp sold 2 units of M-max during the year. The terms of payments was 10% downpayment and the balance will be paid within 36 months. The details on the sales transaction during the year end were as follows:

                           Unit 1                       Unit 2

Sales                 114,000                  140,000

Date sold          June 4, 2022         Oct 13, 2022

DGP adjusted   ??????????              41,650

Total RGP recorded for the year was P 9,290.

Compute the total Ending DGP during the year end Dec. 31.