with solution please

Selected accounts are presented as follows: WORK-IN-PROCESS DEBIT CREDIT Nov 1 Balance P 275,000 ? Nov 30 FG P 1,050,000 30 DM 30 DL 350,250 ? 30 FOH FINISHED GOODS CREDIT DEBIT Nov 1 to Costs 30 incurred P 145,000 Nov 1 Balance P 15,000 ? 30 Applied 30% of DL cost The balance of Work-in-Process at November 30 is P215,700. The amount charged to Work-in-Process for DIRECT MATERIALS in November was P