The Sunshine Company uses process costing system. During May, 5,250 units were put into process in first department. 3,500 units were transferred to next department, 250 units were lost in process and 1,500 units were in process at the end of the month.

For the month of May, the materials cost was P105,000, labor cost was P79,540 and manufacturing overhead cost was P63,050.

The materials were added at the start of production process in first department. All units in ending inventory were 90% complete as to labor and manufacturing overhead costs. Any spoilage occurred during the month was considered a normal loss.

What is the ending balance of work in process?

a. P176,400

b. P71.190

c. P82530

d. P165.060