The following unreliable part of the cost of production report was prepared by an inexperienced accountant:

Finishing Department costs:
Work in process inventory, April 1, 450 units; materials 100% complete; conversion 60% complete	8,208*
Costs transferred in during the month from the preceding department, 1,950 units	17,940
material cost added during the month (material are added when processing is 50% complete in the Finishing Department)	6,210
Conversion costs incurred during the month	13,920
Total departmental costs	46,278
Finishing Department costs assigned to:
units completed and transferred to finished goods, 1,800 units at P25.71 per unit	46,278
work in process inventory, April 30, 600 units; materials 0% complete; conversion 35% complete	0
Total departmental costs assigned	46,278

*Consist of cost transferred in, P4,068; materials cost, P1,980; and conversion cost, P2,160. The unit cost of P25.71 in the information is questionable and seems to be high. The comoany manufactures a ceramic product that goes through two processing departments- Molding and Finishing. The company uses the weighted-average method in its process costing. Reconstructing the essential parts of the cost of production report will help in solving for the following question/requirement: Determine the correct cost of goods completed during the period.