Compute for cost of goods sold and Compute for the cash to be remitted by Sungki Company to Pustiso Company.

On March 31, 2009, Pustiso Company consigned 10 units of laptops to Sungki Company. The laptops sell at P40,000 each with a cost of P25,000 each. Pustiso Company paid shipping costs of P10,000. Sungki Company also paid reimbursable advertising expenses of P5,000. Six laptops were sold, and a 10% commission was given to Sungki Company. Sungki Company remitted the amount due to Pustiso Company