BREAD Co. applies overhead on the basis of direct labor cost. There was only one job left in WIP Inventory at the end of April which contained P5,600 of overhead. What amount of direct material was included in this job? *[ (1 Point) BREAD Co. uses a job order costing system. During April 2019, the following costs appeared in the Work in Process Inventory account: Beginning balance Direct material used P 24,000 70,000 Direct labor incurred 60,000 Applied overhead 48,000 Cost of goods manufactured 185,000