The Kawilihan Manufacturing Inc. uses a process cost accounting system. The production data for the month of May show the following:

	Dept. 2	Dept. 3
Physical Units
In process, May 1	8,000	4,000
Stage of completion	1/4	3/4
Received from preceding department	42,000	?
Finished and transferred to next dept.	?	?
In process, May 31	5,000	1,000
Stage of completion	75%	40%

In Dept. 2, materials are applied as follows: 40% at the start of the process; 20% when the process reaches midpoint; and the balance at the end of the process.

In Dept. 3, 25% of the materials is applied at the start of the process; 45% when the process reaches 3/4 completion; and the balance at the end. Both departments apply conversion costs uniformly throughout the process.

	Dept. 2	Dept. 3
Costs Data	Amount	Amount
Cost, In Process, May 1	P 4,000	P 2,000
Cost from preceding department	10,500	?
Cost incurred this month:
Materials	13,440	9,090
Conversion	18,700	6,810

Required:

Prepare a cost of production report for Dept. 2 and 3 for the month of May using FIFO method. Show supporting computations for the missing items.