The Papaya Company uses a job order cost system. The following data were obtained from the companys costs record of June 30. No jobs were in process at the beginning of June, all calls listed being incurred during the month.

Job Order Direct Direct Direct

No. Material Labor Hours Labor Cost

1001 P 4,320 1,300 P 1,600

1002 9, 150 3,700 7,250

1003 11,275 8,200 14,325

1004 3,225 1,500 2,800

1005 6,500 3,200 6,100

1006 2,750 980 1,650

Manufacturing overhead costs are charged to jobs on the basis of P1.50 for direct labor hour. The actual manufacturing overhead cost for the month totaled P30, 350. During June, Job Order Nos. 1001, 1002, 1004, and 1005 were completed. Jobs 1001 and 1002 were shipped out and the customers were billed P9, 000 for job 1001 and P20, 000 for job 1002.

The costs of Goods manufactured would be: