April 1 30 30 Description Balance Direct materials Amount 4,000 24,000 Direct labor 16,000 30 Factory overhead 12,800 30 To finished goods (48,000) A 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 labor of P2,000. What was the amount of direct materials charged to Job No. 5?