Lol Company uses the actual cost system. Its accounting department provided the following data for 2019:

Sales - P 144,000

Marketing expenses - 7,200

Administrative expense - 1,440

Other expenses - 720

Purchases - ?

Factory overhead - 20,000

Direct labor - 30,000

Cost of goods sold - 100,600

Inventories, January 1:

Finished goods - 14,000

Work in process - 16,000

Materials - 16,000

Inventories, December 31:

Finished goods - 20,400

Work in process - 30,000

Materials - 17,000

Compute for 2019 the cost of materials purchased: