Nasiraan company started operations in the current month. During the month. 10,000 units were started in Department 1. Of the units started, 1,000 units were spoiled at the end of the process which is considered normal in the operations of the company. 7,000 units were transferred to Department 2, and 2,000 remained in work in process at the end of the month, which was 100% complete as to materials and 50% complete as to conversion costs. Materials costs of P30,000 and conversion costs of P45,000 were charged to Department 1 in the current month. What were the total costs transferred out to Department 2? Beta Company manufactures Products Tama and Mali from a joint process. The sales value at split-off point was P36,000 for 6,000 units of Product Tama and P24,000 for 2,000 units of Product Mali. Assuming that the portion of the total joint cost properly allocated to product Tama using the sales value at split-off point method was P30,000, what is the total joint cost?