Mio Chemical Inc. uses process costing system with weighted average cost flow assumption to account for the production of its only product. The product is manufactured in two departments: Cooking Department and then transferred to the Blending Department where they are completed. Because of the intense heat applied in the Cooking Department, some units were lost due to evaporation. Data related to May operations in the Cooking Department follow:

In process, beginning 10,000

Started in process this month 45,000

Transferred to Blending Department this month 40,000

In process, end (100% materials, 40% conversion cost) 9,000

Beginning Inventory Added This Month

Costs Charged to the Cooking Department: Materials P4,375 P11,795

Conversion cost 2,975 6,181

Required: Cost of Production Report for Cooking Department for May, 2020.