Kala-Wang Manufacturing Corporation is engaged in manufacturing and

selling high-end steel products. The production process is divided in three

departments (Dept. 1, Dept. 2 and Dept. 3.). Information related to Dept. 3
for April 2014 production are as follows:
Production Data:
Units In Process April 1, 2014, 75% complete 12,000
Units Received from Dept. 2 58,000
Units transferred to Finished Goods Inventory 56,200
Units In Process April 30, 2014, 90% complete 13,000
Cost Data In Process April 1 Added this April
Cost from Department 2 P 286,500 P 1,385,214.00
Materials 19,698 144,196.00
Labor 43,578 288,769.00
Overhead 65,367 433,153.50
Materials are added in this department 50% at the start of the process, 20%
at the middle of the process and 30% at 80% stage of completion, while
labor and overhead are applied evenly. Loss units are assumed to be
discovered at the start of the process.

Prepare the cost of production report for Dept. 3 assuming the loss units
are normal loss.