The ending balances of the inventories and the cost of goods sold after the application of overhead and disposal of overapplied overhead amounting to P40,000 are as follows: Raw Materials - P200,000 Work in Process - P96,000 Finished goods - P384,000 Cost of Goods Sold - P480,000 The over applied overhead is considered material. Compute the unadjusted work in process before the disposal of the overapplied overhead