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 4, 200 Units transferred in from Assembly 42, 000 Units spoiled 2, 100 Good units transferred out 33, 600 The costs per equivalent unit of production for each cost failure area as follows: Cost of prior departments P5. 00 Raw material 1.00 Conversion 3.00 Total cost per EUP 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