Century Company uses job order costing system. During April 2018, the following information is available for the Work in Process Inventory account: Beginning balance P40,000 Direct material used 140,000 Direct labor incurred 120,000 Actual overhead 90,000 Applied overhead 96,000 Cost of goods manufactured 370,000 Century Company applies overhead on the basis of direct labor cost. There was only one job left in Work in Process at the end of April which contained P11,200 of overhead. What amount of direct material was included in this job