5. Gums Co. uses a job order cost system. The following debits (credits) appeared in Gums work in process account for the month of April is presented below. Gums applies overhead to production at a predetermined rate of 80% of direct manufacturing labor costs. Job No. 5, the only job still in process on April 30, has been charged with direct manufacturing labor of P2,000. What was the amount of direct materials charged to Job No. 5?

April 1 30 30 30 30 Description Balance Direct Materials Direct Manufacturing Labor Factory Overhead To finished goods Amount 4,000.00 24,000.00 16,000.00 12,800.00 48,000.00