What is the Gross profit at actual? The following data are available for SAN JOSE CORP: Standard cost per unit: Materials, 4 pcs at 5 per pc Direct Labor; 1/2 hr at 60 per hr FOH; Budgeted Fixed Overhead is 200,000; VOH rate; P 30 per DLH Budgeted Activity (at normal capacity) of 5,000 DLhrs ACTUAL DATA: Sales is 10,200 units at 120 per unit. Produced 10,000 units and beg FG is 1,500 units. Material purchases; 218,400 pesos at 5.2 per pc. Materials issued to production is 41,000 pcs DL hrs is 4,800 hrs at 58 per hr VOH FOH . 145,000.00 180,000.00 ABC Corp uses process costing with average costing to account for production of its only product. Units are inspected at end of the production process (40% of Spoilage are considered as abnormal loss). Data are as follows: Qty, in units at the beginning (completion: 60% materials, 35% labor and 25% OH) 1,000 units Started in units is 9,000 Units Transferred out to FG inventory is 8,000 units Units in ending Inventory (100% materials, 75% labor and 50% OH) 1,500 units Cost charged to Dept: Materials DL OH Beginning inventory 1,260 770 1,400 What is the total cost transferred out to FG? Added cost 36,240 10,780 21,725