The following information is available for DVC Corporation for the current month:

Started this month		120,000	Units
Beginning WIP (3/5 incomplete)		11,250	Units
Total spoilage		3,000	Units
Abnormal spoilage		1,350	Units
Ending WIP (30% to be done)		?	Units
Transferred out		108,750	Units
Beginning Work in Process Costs:
	Material	P 15,600
	Conversion	20,700
Current Costs:
	Material	P 180,000
	Conversion	525,915

All materials are added at the start of production and the inspection point is at the end of the process. Using the more accurate method representing the physical flow of units.

Total costs of units transferred-out?