Seempleylungs Company operates three producing departments Cutting, Sewing and Finishing. In November, the Sewing department transferred 6,200 units to Finishing and had 400 units in process at the end of the month. The Sewing department work in process inventory as of October 31 were 1,200 units. These units were one-fourth incomplete as of that date, with a cost of P13,312. Out of this total amount, 40% was materials cost, while the cost of labor was 1/3 of conversion cost. The units started in the Sewing department during November were received from the preceding department at a cost of P47,595.60. For the same month, the sewing department incurred P11,772 for materials, P15,660 for labor and P2,268 for overhead. As of the end of the month, the department has done one quarter of the work required to complete the units in process. Compute for the cost of units transferred to the Finishing department.