Dasilva Company had only one job in process on December 1. The job had been charged with P1,400 of direct materials, P6, 192 of direct labor, and P5,712 of manufacturing overhead cost. The company assigns an overhead cost to jobs using the predetermined overhead rate of P11.90 per direct labor-hour. During the month, the following activity was recorded: Raw materials (all direct materials): Beginning balance P 8,500 Purchased during the month P 48,000 Used in production P 51,800 Labor: Direct labor-hours worked during the 1,900 month Direct labor cost incurred P 24,510 Actual manufacturing overhead costs P 21,000 incurred Inventories: Raw materials, ending balance ? Work-in-process, ending balance P 19,536 Work in process inventory at the end of the month contains P4,773 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. is the amount of cost of goods manufactured for the month