Valor Company instituted a new process in October. During this month, 20,000 units were started in Department A. Of the units started, 2,000 were lost in the process which was considered normal....

Valor Company instituted a new process in October.  During this month, 20,000 units were started in Department A.  Of the units started, 2,000 were lost in the process which was considered normal. 14,000 units were transferred to Department B and 4,000 remained in WIP on October 31.  The WIP on October 31 was 100% complete as to material costs and 50% complete as to conversion costs.  Material costs of P 54,000 and conversion costs of P 80,000 was charged to Department A in October.

What were the total costs transferred to Department B?