Peter Senen Manufacturing Company has just completed its production activities for February 2019. The production manager furnished you their data for this month: Quantity units: Department X Department Y In process, February 1 16,000 10,000 Stage of completion 4/5 40% Started in process 64,000 Received from prior dept. 70,000 In process, February 28 ? 2,000 Stage of completion 2/5 2/3 Costs data: In process, February 1 P 21,020 P20,300 Current costs Materials Labor Manufacturing Overhead 28,350 15,300 9,180 46,800 25,200 14,400 In Department X, material application is described to you as follows: 10% is applied at the start of the process; 25% when the process reaches the mid- point; and the remainder, when the process reaches 85% completion. Labor and Overhead are applied evenly throughout the process In Department Y, the application of material is described as follows: 20% when the process is '1/4 completed: 30% when the process is 1/2 completed and the balance, at the end of the process. Both departments use the FIFO method. The total unit cost in Department Y is