15. Spoon Company manufactures a product exclusively to customer order. Employing a job order cost system. On February 1, 2019, its work in process inventory (5-partially completed jobs) has a cost of P3,000. During February, no additional orders were put into production and 18 orders were completed (total cost, P24,000) of which 14 (cost, P20,000) were shipped. Material requisition in February totaled P17,000 and direct labor cost were, P8,000. At the beginning of February, a predetermined overhead rate of 150% of expected direct labor cost was established. How much is the February 28, 2019 work in process inventory?