Baam & Rachel Company manufactures sports accessories for almost 2 years. The data of its current or 2020 operations are as follows:

Finished goods inventory, beginning 1,203,100

Raw materials purchases 3,672,100

Direct labor 2,699,900

Finished goods inventory, ending 1,943,600

Manufacturing overhead 986,400

Work in process inventory, beginning 883,500

Raw materials ending 2,033,300

Work in process inventory, ending 785,700

Raw materials, beginning P 1,550,600

1. Compute for the total manufacturing cost for 2020.