please kindly indicate the formula. Godbless

Armour Corporation has the following information for the current month: Units started Beginning Work in Process: (30% complete) Normal spoilage (discrete) Abnormal spoilage Ending Work in Process: (75% complete) Transferred out Beginning Work in Process Costs: Material P18,000 Conversion 14,000 95,000 units 15,000 units 3,000 units 4,000 units 15,000 units 88,000 units All materials are added at the start of the production process. Armour Corporation inspects goods at 75 percent completion as to conversion. Assume that the costs per EUP for material and conversion are P2.00 and P2.25, respectively. What is the amount of the period cost for July using FIFO? Select one: . b. P12,750 c. P14,750 d. P17,000