Answer with complete solutions please

Nincada Inc Inc has provided the following data for the month of September. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Work-in-Process Finished Goods Cost of Goods Sold Total Direct Materials P 3,450 P 5,800 P8,500 P 17,750 Direct Labor 5,750 5,250 7,700 18,700 Applied Overhead 6,100 10,950 5,500 22,550 P59,000 Total P 15,300 P 22.000 P 21,700 Manufacturing overhead for the month was overapplied by P5,000. The company allocates any underapplied or overapplied overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the ending balances in those accounts. Question 13 1 pts Nincada's Cost of Goods Sold for the month after allocation of any underapplied or overapplied overhead is closest to P Note: For interim calculations, use 5 decimal places; round-off final answer to a whole number