Beirut Company had the following information in relation to its inventory accounts in 2015 (amounts in Php):

• Increase in Raw Materials: 900,000
• Increase in WorkinProcess: 895,000
• Decrease in Finished Goods: 120,500
• Furthermore, the following costs were incurred in the same year:
• Purchase of raw materials: 1,578,900
• Labor: 256,700 (125,000 of which is indirect)
• Taxes and depreciation on factory building: 85,700
• Taxes and depreciation on sales room and office: 80,500
• Freightout: 98,000
• Freightin: 125,600
• Sales salaries: 160,000
• Utilities (70% of which is applicable to factory, 10% to showroom, and 20% to administrative office): 567,000