Tarzan Company employs a job order cost system. Its manufacturing activities in July 2011, its first month of operation, are summarized as follows:

Particulars	JOB NUMBERS
	1201	1202	1203	1204
Direct Materials	P7, 000	P5, 800	P11, 600	P5, 000
Direct Labor cost	P6, 600	P6, 000	P8, 400	P2, 400
Direct labor hours	1, 100	1, 000	1, 400	400
Units produced	200	100	1, 000	300

Manufacturing overhead is applied at a rate of P5 per direct labor hour.

Jobs 1201, 1202, and 1203 were completed in July.

Required:

1. What is the cost of the completed job?
2. What is the cost of ending WIP?