JYD Company uses two departments to produce a detergent. It uses the weighted average process costing and has just completed the production for the month of April. Relevant data for its two departments follow:

Mixing Department Finishing Department

Quantity

Work in process, beg 1,000 900

Stage of completion 50% 50%

Started in process 3,000 -0-

Transferred to next department 3,500 3,800

Work in process-End 500 600

Stage of completion 20% 50%

Cost data

In process beg

Cost from preceding dept - P1,130

Materials P800 1,800

Labor 1,200 3,200

Overhead 1,000 2,000

Current cost

Cost from preceding dept - P ?

Materials P2,800 5,580

Labor 4,200 5,000

Overhead 3,320 2,100

The EUP in Mixing Department is