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3. Peter Senen., which uses a job-costing system, began business on January 1, 2022 and applies manufacturing overhead on the basis of direct-labor cost. The following information relates to 2022: Budgeted direct labor and manufacturing overhead were anticipated to be P200,000 and P250,000, respectively. Job nos. 1,2, and 3 were begun during the year and had the following charges for direct material and direct labor: Job nos. 1 and 2 were completed and sold on account to customers at a profit of 60% of cost. Job no. 3 remained in production. Actual manufacturing overhead by year-end totaled P233,000. Peter Senen adjusts all under- and overapplied overhead to cost of goods sold. Determine Peter Senen's sales revenue