2. The Summer Corp. manufactures office tables and chairs, and accounts for cost using the job order costing system. The following data were taken from company records as of April 30 (See table below). No Jobs were in process at the beginning of the month. In April, Job Nos. 121 and 122 were completed and sold for P4,500 and P10,000, respectively. Job Nos. 124 and 125 were likewise completed during the month. Manufacturing overhead costs are applied to jobs at P1.50 per direct labor hour. Actual manufacturing overhead cost for the month amounted to P15,175. Determine the amount of Cost of Goods Manufactured:

Direct Labor Job No. Materials No. of Hours Cost 121 2,160.00 650 800.00 122 4,575.00 1850 3,625.00 123 5,637.50 4100 7,162.50 124 1,612.50 750 1,400.00 125 3,250.00 1600 3,050.00 126 1,375.00 490 825.00