Consider the following account balances for Sweet Manufacturing Company for 2020:

Property tax on plant building	P 3,000
Marketing, distribution, and customer-service costs	37,000
Finished goods inventory, January 1, 2019	27,000
Plant utilities	17,000
Work in process inventory, December 31, 2019	26,000
Depreciation of plant building	9,000
General and administrative costs (office)	43,000
Direct material used	87,000
Finished goods inventory, December 31, 2019	34,000
Depreciation of plant equipment	11,000
Plant repairs and maintenance	16,000
Work in process inventory, January 1, 2019	20,000
Direct manufacturing labor	34,000
Indirect manufacturing labor	23,000
Indirect materials used	11,000
Miscellaneous plant overhead	4,000

Based on these balances, prepare the statement of cost of goods manufactured in proper form. From the statement, answer the following:

1. Total costs of direct materials used = P______

2. Total manufacturing overhead = P______

3. Total manufacturing costs = P______

4. Total costs of goods manufactured = P______

5. Total costs of goods sold = P______