Peter Senen Manufacturing Company has just completed its production activities for February 2019. The production manager furnished you their data for this month:

Department X Department Y

Quantity units:

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 ? 12,000

Stage of completion 2/5 2/3

Costs data:

In process, February 1 P 21,020 P20,300

Current costs

Materials 28,350 46,800

Labor 15,300 25,200

Manufacturing Overhead 9,180 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 equivalent units of production for conversion cost in Department Y is