The following information has been extracted from the Financial records of X corp for its first year of operations:

Units Produced - 10,000

Units sold- 7,000

Variable cost per unit:

Direct material P8

Direct labor P9

Manufacturing overhead P3

Selling Expenses P4

Fixed Cost

manufacturing Overhead- P70,000

Selling and General Expenses P30,000

Based in absorption costing, what amount of period costs will X corp deduct