At the end of 2021, Percy Jackson Company's accounts showed a P66,000 credit balance in Manufacturing Overhead account. In addition, the company had the following account balances: If the overhead account balance is considered immaterial, how much would be allocated to Cost of Goods Sold?

Work in Process, Inventory Finished Goods, Inventory Cost of Goods Sold 384,000.00 96,000.00 720,000.00