You are given the following data on the manufacturing operations of the entity for August, 2020: In process, August 1 (8,000 units, 25% done) Factory costs: Material cost P 2.100 21,000 Labor cost 12.600 Applied overhead 8,400 Placed in process during the month 40,000 units In process, August 31 10,000 units, 40% done Required: Assuming the equivalent units of production under FIFO were 40,000 units, how much should be the cost of the given units still in process as of August 31?