1. Company A is engaged in the manufacture of furniture. The job cost sheets for the month of June 2015 show the following:

Job 204Job 205Job 206Job 207

In process, June 1

Direct materialsP 184,000P 115,000

Direct labor70,000 50,000

Applied overhead42,000 30,000

Costs in June

Direct materials38,000 44,000110,000135,000

Direct labor20,000 30,00034,000 26,000

Factory overhead is applied to each job at the rate of 50% of direct labor costs. The actual factory overhead as of June 1 was P 85,000 while the actual factory overhead for the month of June was P 60,000.

It completed jobs 204 and 205 in June 2015.

Required: statement cost of goods manufactured.