TCarps Inc. instituted a new process in March. During this month, 20,000 units were started in Department A.

TCarps Inc. instituted a new process in March. During this month, 20,000 units were started in Department A. Of the units started, 2,000 were lost in the process, 14,000 units were transferred to Department B, and 4,000 units remained in work-in-process at March 31. The work-in-process at March 31 was 100% done as to material costs and 50% done as to conversion costs. Material costs of PHP 54,000 and conversion costs of PHP 80,000 was charged to Department A in March.

What were the total costs transferred to Department B? (Show your solution)