Here is the photo of the problem:

• There was no inventory of finished goods on February 1. During the month, Jobs 773, 774, 776, 778 and 779 were started.
• Materials requisitions for February totaled P26,000, direct labor cost, P20,000 and actual factory overhead, P32,000.
• Factory overhead is applied at a rate of 150% of direct labor cost.
• The only job still in process at the end of February is job 779, with a materials cost of P2,800 and direct labor cost of P1,800. Job 776, the only finished job on hand at the end of the month, has a total cost of P4,000. 

QUESTION: How much is total cost of goods manufactured?

Materials Direct Labor Applied Factory Overhead Job 769 Job 772 P4,000 P1,400 2,000 600 3,000 900