21. The job order cost sheets used by RVRCOB Company revealed the following: COST OF GOODS SOLD for the month of February amount to P 22. Oricorio Inc applies overhead costs to jobs on the basis of direct labor costs. Job 510 , which was started and completed during the current period, shows charges of P15,500 for direct materials, P18,000 for direct labor, and P12,060 for overhead on its job cost sheet. Job 520 , which was still in process at yearend, shows charges of P12,700 for direct materials, and P14,000 for direct labor. The TOTAL COST of Job 520 as work-in-process amount to