Work in process of Alonzo Corporation on July 1 ( per general ledger) is P 22,800.

Per cost sheets:Job 101Job 102

Direct materialP 6,000P 8,000

Direct labor3,0002,500

Amount charged to Work in process for July of the current year

Job 101Job 102Job 103Job 104

Direct material3,0002,0006,0004,500

Direct labor1,0001,5002,6002,000

Factory overhead is applied to production based on direct labor cost. Job 101 and 103 are completed during the month.

Determine the following:

a. Cost of goods put into process

b. The cost of goods manufactured for the month of July