Birk Company uses a job order cost system. The following debits (credits) appeared in Birk's work in process account for the month of April 2020: Description April 1 Amount Balance P4,000 30 Direct materials 24,000 30 Direct labor 16,000 30 Factory overhead 12,800 30 To finished goods (48,000) Birk applies overhead production at a predetermined rate of 80% of direct manufacturing labor costs. Job 205, the only job still in the process on April 30 has been charged with direct manufacturing labor of P2,000. What amount of direct materials charged to Job 205? P3,000 P5,200 P8,800 P24,000