6. The work-in-process account of the Malinta Company which uses a job order cost system follows: April 1 Balance Direct materials Direct labor Overhead applied Work in process P 25,000 Finished goods 50,000 40,000 30,000 P 125,450 Overhead is applied to production at a predetermined rate, based on direct labor cost. The work in process on April 30 represents the cost of Job No. 456, which has been charged with direct labor cost of P3,000 and Job No. 789, which has been charged with applied overhead of P2,400. The cost of direct materialls charged to Job No. 456 and Job No. 789 amounted to how much? 7. Handy Crafts manufactures to customers' specifications. The company uses a job order cost system and for the month of May 2019 summarized the following information: Beginning WIP (5 partially completed jobs Orders completed (18) Orders shipped out (14) Materials requisitioned Direct labor cost Overhead: 150% of direct labor cost The month-end work in process inventory was how much? P 300,000 2,400,000 2,000,000 1,700,000 800,000 8. Carley products has no work in process or finished goods inventories at the close of business on December 31, 2019. The balances of Carley's accounts as of December 31, 2019 are as follows: Cost of goods sold General selling and administrative expenses Sales Factory overhead control Factory overhead applied How much is Carley's income before income tax for 2019? P 2,040,000 900,000 3,600,000 700,000 648,000