Selected accounts are presented as follows: WORK-IN-PROCESS DEBIT CREDIT P 275.000 Nov 30 FG P 1.050.000 Nov 1 Balance 30 OM 30 DL 30 FOH 350,250 DEBIT Nov 1 to 30 Costs incurred FINISHED GOODS CREDIT P145.000 Nov 1 Balance 30 Applied 30% of DL loost 15.000 The balance of Work in Process at November 30 is P215,700 The amount charged to Work In Process for DIRECT MATERIALS in November was