Company's X records shows the following information for 2020: Total Manufacturing cost, P8,000,000. Cost of finished goods manufactured, P7,920,000. Manufacturing overhead applied, P3,600,000. Note: Manufacturing overhead was applied to production at a rate of 200% of direct labor costs. The peso amount of work in process inventory on January 1, 2020 was P320,000.

1: what is the direct labor cost in 2020?

2: what is the total cost of direct materials used in 2020?

3. what is the amount of work in process inventory on December 31, 2020?