For Itogon Corp, materials are added at the start of the process in Department B. Units received from Department A costs P11.10 while in Department B, unit costs for materials and conversion costs were P1 and P1.22 respectively. Quantity Data include: In process, July 1 at 8,000 units, 3/4 done; Received from Department A is 50,000 units; In process, July 31 is 10,000 units, 1/5 done. Normal loss at the end is 3,000 units. Estimated recovery from spoiled units is P3,000.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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For Itogon Corp, materials are added at the start of the process in Department B. Units received from Department A costs P11.10 while in Department B, unit costs for materials and conversion costs were P1 and P1.22 respectively. Quantity Data include: In process, July 1 at 8,000 units, 3/4 done; Received from Department A is 50,000 units; In process, July 31 is 10,000 units, 1/5 done. Normal loss at the end is 3,000 units. Estimated recovery from spoiled units is P3,000.

What should be the accumulated cost of the July 31 work in process?

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