1) what is the amount of inventory?

- Original Cost - P2,400,000 - Adjusted accumulated depreciation - 600,000 - Original Useful life- 8 years - Selling price - 1,400,000 . Estimated cost to make the sale - 200,000 . Value in use - 1,100,000 . Remaining useful life - 6 years . Method of depreciation - straight-line. Completion of detailed program design or working model- 1,000,000 - Cost incurred for coding and testing to establish technological feasibility- 200,000 . Other coding costs after the establishment of technological feasibility- 2,000,000 . Other testing costs after the establishment of technological feasibility- 1,500,000 . Costs of producing product masters for training materials- 2,500,000 . Duplication of computer software and training materials from product master- 3,000,000 . Production overhead- 1,000,000 . Packaging product- 500,000 . Administrative overhead- 750,000 . Promotional cost of the finished software- 200,000 . Abnormal amount of wasted materials and labor costs- 250,000