The following information was available from the inventory records of the Anthony Company for January 2019:

	Units	Unit Cost	Total Cost
Balance at January 1 , 2019	2,000	P 9,775	P 19,550
Purchases
January 6, 2019	1,500	10,300	15,450
January 26, 2019	3,400	10,750	36,550
Sales
January 7, 2019	1,800
January 31, 2019	3,200
Balance , January 31, 2019	1,900

Assuming that Anthony maintains perpetual inventory records, the amount of inventory at January 31, 2019, using the average cost inventory method rounded to the nearest peso?