The ASB Corporation uses a job order costing system. The following information were recorded in December: Cost Added during December Job No. December 1 balance Direct Materials Direct Labor 101 P5,500 P 1,650 P 1,100 102 7,700 1,375 1,650 103 2,750 8,250 825 104 4,125 22,000 2,200 The direct labor wage rate is P10 per hour. Factory overhead applied at rate of P5 per direct labor hour. Jobs No. 101, 102 and 103 have been completed and transferred to finished goods. Job 102 has been delivered to the customers. Required: Compute for 1. the total cost of goods manufactured. 2. the total cost of goods sold. 3. the total amount of work in process end.