On October 05, 20x4, PPG Trading Co. consigned 30 computer units, costing P8000 each to Pampanga Inc. the units were to be sold on either cash or credit basis on commission of 15% of net sales. The consignor paid freight of P1800 on the shipment. On November 11, the consignee received the goods. Sales were made as follows. October 15: 10 units for cash at 13,000 each October 28: 12 units on account at 14,000 each On October 31, 20x4, collections on accounts amounted to 95,000 and an allowance of 2000 was given to charge customer for a defective unit. On November 15, 20x4 , a receivable balance of 7000 was determined to be uncollectible. On december 21, 20x4, the consignee made the proper remittance. 

The amount due from BB Inc. is: 

The consignment profit is: 

The cost of inventory on consignment is: