Agua Corporation applies the just-in-time philosophy in its materials procurement and production systems. It uses Raw and in Process account to keep track of its materials and backflushed materials at the date goods are completed. The following selected transactions occurred in one of its products in the month of January 2020: Raw materials purchases, Direct materials Indirect materials Production costs with 3,000 units Other conversion costs Beginning and ending balances: Beginning balances Total Ending balances Total Direct Materials Conversion costs Direct Materials Conversion costs 12,000 lbs. @ P10, P126,000. P4,400 RIP 2,000 900 2,900 (1,500) (600) 2,100 P62,000 FG 3,100 1,200 4,300 (1,500) (2,200) 3,700 Using the company's backflush accounting system, how much is the direct materials used to be backflushed?