Durian Company has the following data on April 30, 2008:

April manufacturing overhead P30, 101.80

Decrease in ending inventories:

Materials P2, 430. 00

Goods in process P590. 00

Increase in ending inventory

Finished Goods P1, 320.40

1. The manufacturing overhead amounts to 50% of the direct labor, and the direct labor and manufacturing overhead combined equal 50% of the total cost of manufacturing. All materials are purchased FOB shipping point

What is the cost of goods manufactured?

1. P180, 610. 80
2. P182, 300. 00
3. P181, 200. 80
4. P183, 200. 80