What is the cost of the completed jobs?

I need the solution/computation.

2. M Company employs a job order cost system. Its manufacturing activities in July 20x1, its first month of operation, are summarized as follows: Job Order Number 101 102 103 104 Direct materials P7,000 P5,800 P11,600 P5,000 Direct labor cost P 6,600 P6,000 P 8,400 P2,400 Direct labor hours 1, 100 1,000 1,400 400 Units produced 200 100 1,000 300 Manufacturing overhead is applied at a rate of P5.00 per direct labor hour. Jobs 101, 102 and 103 were completed in July. What is the cost of the completed jobs? a. P62,900 c. P72,900 b. P62,500 d. P65,900 (AICPA)