Kitchieinstituted a new process in OctoberDuring this month, 20,000 units were started in Department 1. Of the units started, 14,000 units were transferred to Department 2and 6,000 remained in work in process at October Work in process at October 31 was 100% complete as to material costs and 50% incomplete as to conversion costsMaterial costs of P54,000 and conversion costs of P80,000 was charged to Department 1 in OctoberTotal costs transferred to Department 2 Round all computations to two decimal places