Diet Food Manufacturing Company uses the periodic inventory system in accounting for raw materials. The following data are available for the year just ended: Raw Materials purchases, P37,500 Raw Materials available for used, P47,500 Raw Materials issued to production, P30,000 15. The above situation resulted to: a. b. d. no change Decrease in RM by P7,500 c. Increase in RM by P10,000 Increase in RM by P7,500 Increase in RM by P17,500 e.