A company using the normal costing system and implements the voucher system, has the following cost data for its first year of operations:

a$.$ Direct materials purchases

P $10,000,0000$

b$.$ Factory payroll $(85\%$ of which is direct labor$)$

$6,000,000$

c$.$ Actual Factory Overhead

$4,500,000$

The cost of the ending inventories are as follows:

Materials, P $135,000$

Work$-$in$-$progress, P $555,000$

Finished goods, P $500,000$

The company, after consulting engineers and other experts, initially decided to apply a factory overhead rate that is equivalent to $90\%$ of direct labor cost. Any difference between the actual factory overhead and applied factory overhead is eventually closed to the cost of goods sold.

The total of the $$Vouchers Payable $($CR$)$ column in the voucher register amounted to P$25,000,000$ while the total of the checks issued based on the check register is P$23,450,000.$

Under the normal costing system, what is the total manufacturing cost?