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The following data were taken from the records of Westbrooks Company: INVENTORIES Aug. 31, 2020 Sept. 30, 2020 P50,000 P? Raw Materials Work-in-Process 95,000 80,000 60,000 Finished Goods 78,000 Additional Information: P46,000 P63,000 Raw materials purchased Factory overhead, 75% of direct labor cost Selling and administrative expenses, 12.5% of sales Net Income for September 2020 P25,000 P25,000 What is the cost of raw materials inventory on August 31, 2020? O P36,000 O P40,000 P46,000