The D Manufacturing Company uses a process cost system. In the second department, Department X, spoiled units occur during operations. Inspection of spoiled units occurs when units are 70% complete. Direct materials are added at the end of the process. Conversion costs are incurred evenly throughout the process. Spoiled goods are considered by management as internal failure and charged to Factory Overhead Control account. Data pertaining to December's activity in Department X are shown below: Units Costs Beginning in process - 90% complete 17,000 Cost from preceding department P9,110.00 Direct labor 5,377.50 Factory overhead applied 3,375.00 Received from preceding department (Dept. W) 38,000 48,640.00 Added during the period: Direct materials Direct labor Factory overhead applied Units transferred to next department P38,000.00 30,217.50 14,931,00 40,000 Ending units in process - 75% complete ?