Calculate Marginal cost of inventories.

Alabang Company's records for the year ended December 31 showed that there were no work-in process inventories at the beginning and end of the year: Net Sales Cost of Goods Manufactured Variable Fixed Operating Expenses P 700,000 315,000 157,500 49,000 Fixed 70,000 Units Manufactured 70,000 units Units Sold 60,000 units Variable