Bayot Builders, Inc. is an industry leader in the bag business. In 2020, the following were reflected in their financial reports: Raw Materials purchased PhP 618,163 Purchase returns 11.174 Supplies Purchased 5,599 Depreciation - machinery 30,553 Depreciation of office computer fixtures 5,000 Direct Labor 318,435 Indirect Labor 78,434 Fire insurance 13,606 Miscellaneous Factory Overhead 16,571 Utilities (Power, heat and light) 273,453 Salary of the sales manager 50,000 Inventories: January 1 December 31 Finished Goods PhP 139,004 68,648 Work-in-Process 15,109 16,584 Raw Materials 82,378 7,377 Factory Supplies 8,591 3,682 What is the Cost of Goods Manufactured? no decimal places (only integer values)