Vangogh, Inc. had the following information in its 2020 Work in Process Inventory account:

Beginning Balance: 20,000

Materials added: 300,000

Direct Labor Cost: 180,000

Applied Overhead: 240,000

Ending Inventory: 70,000

All workers are paid at the rate rate of P18 per hour. Overhead is applied on the basis of direct labor hours. The only work left in process at the end of the month had a total of 1.430 direct labor hours

• Determine the direct material cost of the work in process at the end
• Determine the conversion cost of the work in process at the end