13. Maria Plastic Company presente of May 2018: Finished Goods, May 1, 2018 Finished Goods, May 31, 2018 Cost of Goods Manufactured Loss on inventory write-down the Ving data for the month P129,640 142,840 395,440 9,740 Compute the cost of goods sold to be shown in the statement of comprehensive income for the month ended May 31, 2018: a. P372,500 b. P391,980 c. P327,500 d. P372,000