What is Ariel Corp. ending inventory cost using Absorption Costing? (Round off into ones.)

Ariel Corp. planned and actually produced 180,000 units of its only product in 2021, its first year of operations. Variable production costs were P35 per unit of product. Planned and actual fixed production costs were P450,000 and Marketing & Administrative costs totaled P270,000 in 2021. Ariel Corp. sold 70% of the total units produced at a selling price of P120 per unit