ABC Manufacturing employs a weighted average process costing system for its products. One product passes through three departments (Molding, Assembly, and Finishing) during production. The following activity took place in the Finishing Department during April 2020. Units in beginning inventory Units transferred in from Assembly Units spoiled Good units transferred out 4,200 42,000 2,100 33,600 The costs per equivalent unit of production for each cost failure area as follows: Cost of prior departments Raw material Conversion Total cost per EUP P5.00 1.00 3.00 P9.00 Raw material is added at the beginning of the Finishing process without changing the number of units being processed. Work in process inventory was 40 percent complete as to conversion on April 30. All spoilage was discovered at final inspection. Of the total units spoiled, 1,680 were within normal limits. Determine the cost of units transferred out of Finishing