The balance in G&W Inc's Work in Process inventory account was P8,700 on October 1 and 8.000 on October 31. The company incurred P26,200 direct labor costs during October and requisitioned P5,750 raw materials tall direct materia). If the sum of the debits to the Manufacturing Overhead account total P20,960 for the month, and if the sum of the credits totaled P19,650, then the amount transferred to FINISHED GOODS amount to P