$1.$ ABC Corporation manufactures and sells coloring materials. Its selling price per unit is Php $15.$ The company operated for $21$ days for the month of January. Its daily wage earners are paid Php $600$ per day and its utilities expense costs PHp $300$ per day. Total depreciation is Php $90,000,$ and the remaining overhead cost is for indirect material.Total prime cost is Php $668,600$ while the total conversion cost is Php $471,900.$ The company has Php $150,000$ inventory cost at the beginning of January and and Php $82,000$ by the end of it$.$ if the company made a purchase of materials worth Php $248,000$:

how much is Total manufacturing cost? how much is indirect materials cost? direct materials used? how much is total direct cost? how much is fixed monthly salary?