Zirel Company had the following account balances and results from operations for the month of July: direct materials consumed P$10,400$; direct labor, P$8,000$; factory overhead, P$8,800$; July $1,$ work in process inventory, P$2,400$; July $31,$ work in process inventory, P$1,800$; finished goods inventory, July $1,$ P$1,200$; finished goods inventory, July $31,$ P$1,000.$ The cost of jobs completed only in July was:

P$27,800$

P$26,600$

P$28,000$

P$27,200$