INTEGRITY CORP uses a job-order costing. On Jan 31, only Job 101 was the only job in process with an accumulated cost of 9,000 (Direct materials is 4,000 and applied overhead of 3,000). Factory...

INTEGRITY CORP uses a job-order costing. On Jan 31, only Job 101 was the only job in process with an accumulated cost of 9,000 (Direct materials is 4,000 and applied overhead of 3,000). Factory overhead is applied based on direct labor cost. On Jan 1, only Job 100 is still in process with a total cost of 5,000. During January, Job 101, Job 102, Job 103, Job 104, Job 105, Job 106, Job 107, and Job 108 were put into process by the company. The total Raw materials purchased is 120,000. Raw materials increased by 9,000. Total direct labor cost, net of withholding tax of 10,000, was  100,000. The actual overhead incurred includes indirect materials of 5,000, indirect labor of P5,000 and other overhead costs amounted to 153,000.

How much is the total manufacturing cost?